https://www.taxtmi.com/caselaws?id=294416 A post-arrears transfer of immovable property may be proceeded against under Section 44(2) of the Revenue Recovery Act where it is made with intent to defeat or delay recovery, and prior service of demand notice under Section 44(3) is not a precondition for that statutory treatment. Section 44(3) addresses a distinct situation involving transfer to a near relative or for grossly inadequate consideration, where the presumption operates on its own terms. A Supreme Court declaration on the meaning of the provision binds all courts under Article 141, so a contrary earlier single-judge view does not state the correct law. en-us Fri, 20 Dec 2002 00:00:00 +0530 Tue, 13 Apr 2021 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294416 A post-arrears transfer of immovable property may be proceeded against under Section 44(2) of the Revenue Recovery Act where it is made with intent to defeat or delay recovery, and prior service of demand notice under Section 44(3) is not a precondition for that statutory treatment. Section 44(3) addresses a distinct situation involving transfer to a near relative or for grossly inadequate consideration, where the presumption operates on its own terms. A Supreme Court declaration on the meaning of the provision binds all courts under Article 141, so a contrary earlier single-judge view does not state the correct law. Case-Laws Indian Laws Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294416