https://www.taxtmi.com/caselaws?id=39409 A mortgagee bank objecting to tax recovery attachment must show a subsisting interest in the property on the deemed date of attachment under the Second Schedule. Rule 2 starts recovery against the defaulter, and attachment relates back to the date of service of notice under that rule. A third-party objector cannot demand proof of valid service on the defaulter or attack the regularity of those proceedings where the defaulter itself raised no objection. Any challenge to notice validity must be taken under rule 11(6), not through writ proceedings. en-us Mon, 11 Nov 1974 00:00:00 +0530 Fri, 16 Apr 2010 12:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39409 A mortgagee bank objecting to tax recovery attachment must show a subsisting interest in the property on the deemed date of attachment under the Second Schedule. Rule 2 starts recovery against the defaulter, and attachment relates back to the date of service of notice under that rule. A third-party objector cannot demand proof of valid service on the defaulter or attack the regularity of those proceedings where the defaulter itself raised no objection. Any challenge to notice validity must be taken under rule 11(6), not through writ proceedings. Case-Laws Income Tax Mon, 11 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39409