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    <title>1940 (7) TMI 21 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=287353</link>
    <description>A statutory municipal tax charge on immovable property was held unenforceable against auction purchasers who bought without actual or constructive notice, because no public register or effective notice of the arrears was shown and ordinary prudence did not require further inquiry. The court also treated the saving clause in the Transfer of Property Act as general in scope, so the protection for transferees for consideration without notice extended to auction sales in execution of decrees. On that basis, the purchasers took free of the charge, the dismissal of the suit against them was upheld, and the appeal was dismissed with costs.</description>
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    <pubDate>Wed, 24 Jul 1940 00:00:00 +0530</pubDate>
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      <title>1940 (7) TMI 21 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=287353</link>
      <description>A statutory municipal tax charge on immovable property was held unenforceable against auction purchasers who bought without actual or constructive notice, because no public register or effective notice of the arrears was shown and ordinary prudence did not require further inquiry. The court also treated the saving clause in the Transfer of Property Act as general in scope, so the protection for transferees for consideration without notice extended to auction sales in execution of decrees. On that basis, the purchasers took free of the charge, the dismissal of the suit against them was upheld, and the appeal was dismissed with costs.</description>
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      <pubDate>Wed, 24 Jul 1940 00:00:00 +0530</pubDate>
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