https://www.taxtmi.com/caselaws?id=774505 An auction purchaser without actual or constructive notice of an undisclosed municipal charge was held not liable for pre-purchase arrears of tax, interest or penalty. The Court found that the property had been sold through a court-supervised auction, the municipal claim against the company in liquidation had already been lodged, adjudicated and satisfied by the Official Liquidator, and could not be revived against the purchaser for the earlier period. Refusal of mutation on the basis of those pre-sale dues was therefore unjustified, and mutation was to be processed subject only to the purchaser's post-purchase statutory obligations. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774505 An auction purchaser without actual or constructive notice of an undisclosed municipal charge was held not liable for pre-purchase arrears of tax, interest or penalty. The Court found that the property had been sold through a court-supervised auction, the municipal claim against the company in liquidation had already been lodged, adjudicated and satisfied by the Official Liquidator, and could not be revived against the purchaser for the earlier period. Refusal of mutation on the basis of those pre-sale dues was therefore unjustified, and mutation was to be processed subject only to the purchaser's post-purchase statutory obligations. Case-Laws Companies Law Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774505