https://www.taxtmi.com/caselaws?id=456559 State tax dues do not override a secured creditor's rights in mortgaged property unless a statute creates an express first charge in favour of the State. Where the properties were sold under the SARFAESI Act, a Sales Tax Department attachment could not survive against the secured sale in the absence of such statutory priority. Because the charge had already been deleted, the revenue record had to be corrected to reflect the auction purchaser's ownership, and mutation of the petitioner's name was required. en-us Thu, 25 Aug 2011 00:00:00 +0530 Thu, 01 Aug 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456559 State tax dues do not override a secured creditor's rights in mortgaged property unless a statute creates an express first charge in favour of the State. Where the properties were sold under the SARFAESI Act, a Sales Tax Department attachment could not survive against the secured sale in the absence of such statutory priority. Because the charge had already been deleted, the revenue record had to be corrected to reflect the auction purchaser's ownership, and mutation of the petitioner's name was required. Case-Laws VAT and Sales Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456559