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    <title>2021 (7) TMI 305 - GUJARAT HIGH COURT</title>
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    <description>In liquidation, statutory dues relating to vehicles sold from a corporate debtor&#039;s estate are to be pursued under the insolvency framework, which operates with overriding effect over inconsistent recovery mechanisms. Auction purchasers are not liable for pre-purchase dues attributable to the corporate debtor, and such claims must be addressed through the liquidation process. The transfer of vehicle ownership cannot be withheld merely because earlier dues remain unpaid, but transport authorities may require payment of dues arising from the date of purchase and may process transfer subject to the governing statutory procedure and pending proceedings.</description>
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