https://www.taxtmi.com/caselaws?id=779330 Municipal mutation could be withheld where property tax arrears remained unpaid, because the governing municipal provision permitted refusal of mutation until dues to the Corporation were cleared. Auction purchasers were also held liable for pre-sale property tax arrears, since municipal property tax operated as a first charge on the property and the sale was made on an as is where is, whatever there is basis. The Court treated that basis as putting bidders on notice to verify existing liabilities and encumbrances, and held that the insolvency override did not displace the municipal charge. The municipal demand and refusal of mutation were therefore upheld. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779330 Municipal mutation could be withheld where property tax arrears remained unpaid, because the governing municipal provision permitted refusal of mutation until dues to the Corporation were cleared. Auction purchasers were also held liable for pre-sale property tax arrears, since municipal property tax operated as a first charge on the property and the sale was made on an as is where is, whatever there is basis. The Court treated that basis as putting bidders on notice to verify existing liabilities and encumbrances, and held that the insolvency override did not displace the municipal charge. The municipal demand and refusal of mutation were therefore upheld. Case-Laws IBC Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779330