https://www.taxtmi.com/caselaws?id=38146 Estate duty on immovable property remained a first charge unless expressly released by the Controller under the statute. Partition decrees, apportionment of liability among accountable persons, and private dealings with the property, including a mortgage and subsequent sale, did not displace the statutory charge, and no estoppel could operate against the statute. The charge therefore continued to bind the property and could not be defeated by transfer or sale. However, the application for disbursement of the court sale proceeds was not the proper procedural route, so the request for payment out in satisfaction of the duty was refused. en-us Thu, 22 May 1975 00:00:00 +0530 Sat, 03 Apr 2010 13:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38146 Estate duty on immovable property remained a first charge unless expressly released by the Controller under the statute. Partition decrees, apportionment of liability among accountable persons, and private dealings with the property, including a mortgage and subsequent sale, did not displace the statutory charge, and no estoppel could operate against the statute. The charge therefore continued to bind the property and could not be defeated by transfer or sale. However, the application for disbursement of the court sale proceeds was not the proper procedural route, so the request for payment out in satisfaction of the duty was refused. Case-Laws Income Tax Thu, 22 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38146