https://www.taxtmi.com/caselaws?id=786017 After service of notice under Rule 2 of the Second Schedule, the defaulter could not lawfully encumber the property without permission, and a mortgage created thereafter was ineffective against the revenue's attachment. The Tax Recovery Officer, however, had no power to declare that mortgage void ab initio, because the recovery scheme does not confer jurisdiction to conclusively annul a third-party transfer. The attached immovable property remained available for attachment and sale to satisfy certified tax dues, and the sale proceeds could be applied under the Second Schedule, with any surplus dealt with according to the separate rights of the private parties. en-us Fri, 23 Jan 2026 00:00:00 +0530 Mon, 11 May 2026 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786017 After service of notice under Rule 2 of the Second Schedule, the defaulter could not lawfully encumber the property without permission, and a mortgage created thereafter was ineffective against the revenue's attachment. The Tax Recovery Officer, however, had no power to declare that mortgage void ab initio, because the recovery scheme does not confer jurisdiction to conclusively annul a third-party transfer. The attached immovable property remained available for attachment and sale to satisfy certified tax dues, and the sale proceeds could be applied under the Second Schedule, with any surplus dealt with according to the separate rights of the private parties. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786017