2013 (5) TMI 208

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....HEW SRI.JENNIS STEPHEN   RESPONDENT: BY GOVERNMENT PLEADER SOBHA ANNAMMA EAPEN JUDGMENT   These writ petitions have been filed by the State of Bank of Travancore and purchasers of certain properties which were sold in a SARFAESI proceedings. 2. The properties in question were mortgaged by respondents 4 and 5. The property in W.P.(C).5513/12 was mortgaged on 28.9.2004 and the ....

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.... 5. Section 26A of the KGST Act provides that where during the pendency of any proceedings under this Act, or after completion thereof, any assessee creates a charge on or parts with the possession of any of the assets in favour of any person, such charge or transfer shall be void as against any claim in respect of any tax or any sum payable by the assessee under the Act. The contention raised by....

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....cy Vincent v. District Collector (2008 (4) KLT 876) and Shini Linson v. Tahsildar (2010 (4) KLT SN.90, Case No.104). Therefore, the first contention raised by the learned counsel for the petitioners is only to be rejected and I do so. 7. The second contention raised by the learned counsel for the petitioners is that the property in the hands of the purchasers cannot be proceeded against, in vie....