https://www.taxtmi.com/caselaws?id=292600 The common-law prerogative priority of the Crown for income-tax dues was recognised in India against unsecured creditors unless displaced by specific statutory provision, and the provisions cited did not abrogate that priority. Recovery procedure was treated as directory as to mode, not exclusive, so the Crown was not confined to attachment proceedings. Where funds were already in Court and affected parties had notice, payment could be ordered on simple application without prior attachment. The Revenue's claim was therefore given priority and satisfied from the funds in Court. en-us Mon, 10 Jul 1933 00:00:00 +0530 Fri, 01 Jan 2021 10:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292600 The common-law prerogative priority of the Crown for income-tax dues was recognised in India against unsecured creditors unless displaced by specific statutory provision, and the provisions cited did not abrogate that priority. Recovery procedure was treated as directory as to mode, not exclusive, so the Crown was not confined to attachment proceedings. Where funds were already in Court and affected parties had notice, payment could be ordered on simple application without prior attachment. The Revenue's claim was therefore given priority and satisfied from the funds in Court. Case-Laws Income Tax Mon, 10 Jul 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292600