Mortgage Transfer Void Due to Lack of Notice on Tax Assessment; Secured Creditor Prioritization u/s 281.

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....Recovery of tax - Transfer by way of mortgage was without notice of pendency of the assessment proceedings - Void transfer u/s 281 - Undisputedly, the respondent is a secured creditor. Hence it is needles to observe that even the Crown debt could be discharged only after the debt of secured creditors stand discharged. - HC....