https://www.taxtmi.com/caselaws?id=36386 Upon service of notice under section 7 of the Bengal Public Demands Recovery Act, 1913, the amount due under the certificate becomes a statutory charge on the debtor's immovable property under section 8(b), and the certificate proceedings operate as a self-contained statutory mechanism. The plaint was held to disclose a cause of action for enforcement of that charge. A subsequent purchaser for value without notice was not protected, because the Act contains no provision defeating the statutory charge on that basis. The charge therefore remained enforceable against the property despite later private transfers, and the plea of bona fide purchase without notice failed. en-us Thu, 25 Jan 1979 00:00:00 +0530 Mon, 22 Mar 2010 10:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36386 Upon service of notice under section 7 of the Bengal Public Demands Recovery Act, 1913, the amount due under the certificate becomes a statutory charge on the debtor's immovable property under section 8(b), and the certificate proceedings operate as a self-contained statutory mechanism. The plaint was held to disclose a cause of action for enforcement of that charge. A subsequent purchaser for value without notice was not protected, because the Act contains no provision defeating the statutory charge on that basis. The charge therefore remained enforceable against the property despite later private transfers, and the plea of bona fide purchase without notice failed. Case-Laws Income Tax Thu, 25 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36386