https://www.taxtmi.com/caselaws?id=40229 A compromise decree and earlier arbitration order did not create a legally effective charge on the borrower's properties before tax recovery steps were taken, as they only restrained alienation and did not amount to a charge in property law. By contrast, the statutory charge under section 23(1) of the Kerala General Sales Tax Act arose on default after service of demand notice and operated by force of law. That statutory charge prevailed over the appellant's asserted private claim, so the State's tax recovery rights took priority. en-us Wed, 13 Mar 1996 00:00:00 +0530 Wed, 29 Feb 2012 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40229 A compromise decree and earlier arbitration order did not create a legally effective charge on the borrower's properties before tax recovery steps were taken, as they only restrained alienation and did not amount to a charge in property law. By contrast, the statutory charge under section 23(1) of the Kerala General Sales Tax Act arose on default after service of demand notice and operated by force of law. That statutory charge prevailed over the appellant's asserted private claim, so the State's tax recovery rights took priority. Case-Laws VAT and Sales Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40229