https://www.taxtmi.com/caselaws?id=408254 A prior registered mortgage in favour of the secured creditor prevails over a later attachment by the tax department, because Section 31B gives secured creditors priority over Government dues, including taxes and cesses, through a non obstante clause. That priority applies even to pending lis and prevents a subsequent departmental attachment from defeating enforcement of the earlier security interest. On that basis, the sale certificate could not be refused registration merely because of the tax attachment entry, and the attachment entry was required to be deleted. en-us Thu, 15 Apr 2021 00:00:00 +0530 Tue, 24 Feb 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408254 A prior registered mortgage in favour of the secured creditor prevails over a later attachment by the tax department, because Section 31B gives secured creditors priority over Government dues, including taxes and cesses, through a non obstante clause. That priority applies even to pending lis and prevents a subsequent departmental attachment from defeating enforcement of the earlier security interest. On that basis, the sale certificate could not be refused registration merely because of the tax attachment entry, and the attachment entry was required to be deleted. Case-Laws VAT / Sales Tax Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408254