https://www.taxtmi.com/caselaws?id=772062 A mortgagee bank's SARFAESI enforcement is not automatically barred by a tax recovery attachment; Rule 16 of the Second Schedule restricts transfers only against the defaulter or persons claiming through the defaulter, so the bank may proceed subject to established claims. An auction sale is not void merely because of an attachment, though it remains subject to enforceable tax recovery rights. The Sub-Registrar cannot refuse registration of a sale certificate solely on the basis of an attachment order; refusal is confined to statutory grounds or a specific injunction. The court granted only limited relief for revalidation and registration, leaving rival claims and title disputes to be worked out in appropriate proceedings. en-us Tue, 27 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 18:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772062 A mortgagee bank's SARFAESI enforcement is not automatically barred by a tax recovery attachment; Rule 16 of the Second Schedule restricts transfers only against the defaulter or persons claiming through the defaulter, so the bank may proceed subject to established claims. An auction sale is not void merely because of an attachment, though it remains subject to enforceable tax recovery rights. The Sub-Registrar cannot refuse registration of a sale certificate solely on the basis of an attachment order; refusal is confined to statutory grounds or a specific injunction. The court granted only limited relief for revalidation and registration, leaving rival claims and title disputes to be worked out in appropriate proceedings. Case-Laws Indian Laws Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772062