https://www.taxtmi.com/caselaws?id=28464 Rule 8 of the Tax Recovery Rules requires sale proceeds from attached property to be applied first to auction costs, then to the recovery certificate dues, then to any other recoverable statutory amount, with any balance payable to the defaulter. Where the surplus itself had already been attached by a civil court, the Tax Recovery Officer could satisfy the obligation to remit the balance by transmitting it to that court. The rival claims of mortgagees to the surplus and their priority over the mortgage debt were left undecided because those issues were already pending before the civil court. en-us Fri, 02 Mar 1979 00:00:00 +0530 Mon, 22 Feb 2010 18:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28464 Rule 8 of the Tax Recovery Rules requires sale proceeds from attached property to be applied first to auction costs, then to the recovery certificate dues, then to any other recoverable statutory amount, with any balance payable to the defaulter. Where the surplus itself had already been attached by a civil court, the Tax Recovery Officer could satisfy the obligation to remit the balance by transmitting it to that court. The rival claims of mortgagees to the surplus and their priority over the mortgage debt were left undecided because those issues were already pending before the civil court. Case-Laws Income Tax Fri, 02 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28464