https://www.taxtmi.com/caselaws?id=767174 A nomination or society membership entry does not by itself confer exclusive title to immovable property, and where an intestate owner's property devolves on all legal heirs, unregistered papers are insufficient to divest the others of their shares. The petitioner therefore could not show exclusive ownership of the flat, so the entire property was not immune from attachment. The defaulting heir's undivided share remained attachable for tax recovery, while the attachment could not extend to the petitioner's or other heirs' shares. Any allegation that the later transfer arrangement was intended to defeat revenue was treated as a separate factual question left open for lawful adjudication. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767174 A nomination or society membership entry does not by itself confer exclusive title to immovable property, and where an intestate owner's property devolves on all legal heirs, unregistered papers are insufficient to divest the others of their shares. The petitioner therefore could not show exclusive ownership of the flat, so the entire property was not immune from attachment. The defaulting heir's undivided share remained attachable for tax recovery, while the attachment could not extend to the petitioner's or other heirs' shares. Any allegation that the later transfer arrangement was intended to defeat revenue was treated as a separate factual question left open for lawful adjudication. Case-Laws VAT / Sales Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767174