https://www.taxtmi.com/caselaws?id=439767 Statutory publication of an attachment proclamation for immovable property must be proved in the manner required by Order XXI Rule 54 CPC; mere service of the warrant on the defaulter is insufficient. In the absence of evidence of affixation, beat-of-drum publication, or other mandated notice, constructive notice to third parties cannot be presumed under Section 114 of the Evidence Act. On the facts, the purchasers had conducted title verification, bought for value, and relied on bank finance without fraud or wilful abstention from inquiry, so they were protected as transferees for consideration without notice under Section 100 of the Transfer of Property Act. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439767 Statutory publication of an attachment proclamation for immovable property must be proved in the manner required by Order XXI Rule 54 CPC; mere service of the warrant on the defaulter is insufficient. In the absence of evidence of affixation, beat-of-drum publication, or other mandated notice, constructive notice to third parties cannot be presumed under Section 114 of the Evidence Act. On the facts, the purchasers had conducted title verification, bought for value, and relied on bank finance without fraud or wilful abstention from inquiry, so they were protected as transferees for consideration without notice under Section 100 of the Transfer of Property Act. Case-Laws VAT and Sales Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439767