https://www.taxtmi.com/caselaws?id=29118 The commentary explains that tax arrears may be pursued through the Income-tax recovery machinery without excluding the traditional priority of Crown debts, allowing a court to consider a Revenue request for payment out from funds in court custody. It states that a mortgage decree is treated as a decree for the payment of money for Rule 16(1) of Schedule II, so once notice under Rule 2 is served, civil execution against the defaulter's property cannot continue, though the mortgagee may still raise any priority claim before the tax recovery process. It also notes that Rule 51, which relates attachment back to the date of Rule 2 notice, was upheld as a valid ancillary recovery measure. en-us Thu, 03 Sep 1981 00:00:00 +0530 Wed, 10 Mar 2010 18:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29118 The commentary explains that tax arrears may be pursued through the Income-tax recovery machinery without excluding the traditional priority of Crown debts, allowing a court to consider a Revenue request for payment out from funds in court custody. It states that a mortgage decree is treated as a decree for the payment of money for Rule 16(1) of Schedule II, so once notice under Rule 2 is served, civil execution against the defaulter's property cannot continue, though the mortgagee may still raise any priority claim before the tax recovery process. It also notes that Rule 51, which relates attachment back to the date of Rule 2 notice, was upheld as a valid ancillary recovery measure. Case-Laws Income Tax Thu, 03 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29118