https://www.taxtmi.com/caselaws?id=287347 Section 177 of the U.P. Municipalities Act, 1916 created a first charge on property for arrears of house and water tax, and that charge was enforceable against the property. The Court applied the principle of constructive notice, holding that an intending auction purchaser could not assume municipal taxes had been paid without enquiry into available municipal records and assessment materials. The municipality was not required to give special intimation at the auction sale, and the purchaser's failure to inspect the records was sufficient to attract constructive notice under the Transfer of Property Act. The charge was therefore enforceable against the auction purchaser. en-us Fri, 03 Jan 1941 00:00:00 +0530 Fri, 10 Apr 2020 12:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287347 Section 177 of the U.P. Municipalities Act, 1916 created a first charge on property for arrears of house and water tax, and that charge was enforceable against the property. The Court applied the principle of constructive notice, holding that an intending auction purchaser could not assume municipal taxes had been paid without enquiry into available municipal records and assessment materials. The municipality was not required to give special intimation at the auction sale, and the purchaser's failure to inspect the records was sufficient to attract constructive notice under the Transfer of Property Act. The charge was therefore enforceable against the auction purchaser. Case-Laws Income Tax Fri, 03 Jan 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287347