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Case Law Details

Case Name : Maa Kalika Bhandar and Others Vs Collector and District Magistrate (Orissa High Court)
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Maa Kalika Bhandar and Others Vs Collector and District Magistrate (Orissa High Court)

Property was mortgaged in favour of the Bank on 28.06.2016 whereas the Income Tax Authorities had attached the same on 31.12.2015. Hence, the mortgaged transaction in favour of the Bank is void.

Main argument stressed is that the properties in both the cases were mortgaged in favour of the Bank as a Collateral Security for the loans availed were after the properties stood attached with the Income Tax Aut

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