https://www.taxtmi.com/caselaws?id=421824 A statutory charge for municipal property tax dues does not, by itself, become enforceable against a transferee for value without notice unless the governing law expressly so provides. The Gujarat High Court treated section 141 of the Gujarat Provincial Municipal Corporations Act as creating a charge, but not as authorising recovery of pre-sale dues from an auction purchaser of liquidation property. The court also relied on section 100 of the Transfer of Property Act and the Insolvency and Bankruptcy Code, under which pre-liquidation claims must be pursued in the liquidation process. The purchaser's title was therefore protected against prior municipal tax recovery, while the corporation was left to claim past dues in liquidation. en-us Mon, 18 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 08:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421824 A statutory charge for municipal property tax dues does not, by itself, become enforceable against a transferee for value without notice unless the governing law expressly so provides. The Gujarat High Court treated section 141 of the Gujarat Provincial Municipal Corporations Act as creating a charge, but not as authorising recovery of pre-sale dues from an auction purchaser of liquidation property. The court also relied on section 100 of the Transfer of Property Act and the Insolvency and Bankruptcy Code, under which pre-liquidation claims must be pursued in the liquidation process. The purchaser's title was therefore protected against prior municipal tax recovery, while the corporation was left to claim past dues in liquidation. Case-Laws Insolvency and Bankruptcy Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421824