https://www.taxtmi.com/caselaws?id=798361 Priority under section 26E of the SARFAESI Act places a secured creditor's registered security interest ahead of government revenues, taxes and cesses. An income-tax attachment predating CERSAI registration can displace that priority only where it was validly enforced and publicly proclaimed as required by law. Failure to establish the required proclamation or registration of the revenue claim or attachment with CERSAI prevents the attachment and resulting encumbrance from prevailing. The secured creditor's dues therefore take priority, and the unproclaimed income-tax attachment is liable to be removed. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798361 Priority under section 26E of the SARFAESI Act places a secured creditor's registered security interest ahead of government revenues, taxes and cesses. An income-tax attachment predating CERSAI registration can displace that priority only where it was validly enforced and publicly proclaimed as required by law. Failure to establish the required proclamation or registration of the revenue claim or attachment with CERSAI prevents the attachment and resulting encumbrance from prevailing. The secured creditor's dues therefore take priority, and the unproclaimed income-tax attachment is liable to be removed. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798361