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CPA – Subsequent purchaser  – Builder – Non delivery of flat – Is a consumer

If any Central statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the value added tax of the State (Maharashtra Value Added Tax Act, 2002 (MVAT Act), Section 37)

Environment law – Principles enunciated  –  Brick kiln. PLRonline 432610

Environment – It is the duty of the Government as also the Court to protect and preserve the environment

Rent Act – Mesne profits –  After passing of decree of eviction landlord is entitled for mesne profits or compensation – Basis of determination of the amount of mesne profit

Angoori Devi v. Smt. Satya Bhama, 2016 PLRonline 0104

Vardhman Holdings Ltd. v. Ranbir Singh, 2014 PLRonline 0203

Rent Act – Mesne profits – Pendency of the appeal Tenant is liable to pay mesne profit or compensation for use and occupation

Rent Act – Mesne Profits – Once a decree for possession has been passed and execution is delayed it is necessary for the Appellate Court to fix reasonable mesne profits

Tenancy – Bona fide need – Leave to defend – Not granted – Delhi Rent Control Act, S. 14(1)(e). PLRonline 313402 (Del.)

CPC S. 10 – Rent Act – Rent is not required to go into the serious question of title – S. 10 is not applicable.

CPC S. 10 – Is referable to a suit instituted in the civil Court and it cannot apply to proceedings of other nature instituted under any other statute – Not open to the High Court to bye-pass Section 10 CPC by invoking Section 151 CPC.

National Institute of Mental Health & Neuro Sciences v. C. Parameshwara, 2014 PLRonline 0202

CPC S. 151 – Cannot be exercised so as to nullify the provisions of the Code

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CPA – Subsequent purchaser  – Builder – Non delivery of flat – Is a consumer

Priority of debt - Whether secured creditor or state taxes will get priority (Maharashtra Value Added Tax Act, 2002 (MVAT Act), Section 37)

If any Central Statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the Value Added Tax of the State .

Home Banking

If any Central statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the value added tax of the State (Maharashtra Value Added Tax Act, 2002 (MVAT Act), Section 37)

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Recovery of Debts and Bankruptcy Act , 1993 (RDB Act), Section 31-B – Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (sarfaesi Act), Section 26-D, 26-E – Maharashtra Value Added Tax Act, 2002 (MVAT Act), Section 37 – If any Central statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the value added tax of the State – Though it would not be necessary for us to deal with the contention of the Respondents relating to the date of effectiveness of Section 26-E of the SARFAESI Act, however we are of the view that even if Section 26-E was effective only prospectively from 24th January, 2020 and not applicable to the facts at hand, that would not make any difference; as according to us Section 31-B of the RDB Act itself would be sufficient to give priority to a secured creditor over the Respondent’s charge for claiming tax dues. –

2019 SCeJ 1050 (Bom.)ASREC (India) Limited Vs. The State of Maharashtra Followed

Central Bank of India Vs. State of Kerala [2009] 4 SCC 94, distinguished.

#2021 SCeJ 149 (Bom.)

Tags: MVAT S. 37RDDB S. 31-BSarfaesi and Tax ActSarfaesi S. 26-DSarfaesi S. 26-E

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