https://www.taxtmi.com/caselaws?id=287355 Arrears of consolidated rate under the Calcutta Municipal Act, 1899 create a first charge on the premises, subject only to prior land revenue, because the statutory scheme treats the premises as security for the municipal dues distinct from the owner's personal liability. A statutory charge does not transfer ownership, but it burdens the property and follows it into the hands of transferees. The charge may be resisted by a purchaser for value without notice only if that special defence is pleaded and proved. On the stated facts, the purchasers failed to establish bona fide purchase without notice, so the municipal charge remained enforceable against the property. en-us Mon, 08 Jun 1914 00:00:00 +0530 Fri, 10 Apr 2020 17:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287355 Arrears of consolidated rate under the Calcutta Municipal Act, 1899 create a first charge on the premises, subject only to prior land revenue, because the statutory scheme treats the premises as security for the municipal dues distinct from the owner's personal liability. A statutory charge does not transfer ownership, but it burdens the property and follows it into the hands of transferees. The charge may be resisted by a purchaser for value without notice only if that special defence is pleaded and proved. On the stated facts, the purchasers failed to establish bona fide purchase without notice, so the municipal charge remained enforceable against the property. Case-Laws Indian Laws Mon, 08 Jun 1914 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287355