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Lord'S & Partners Property vs The Recovery Officer on 1 February, 2024 cites

Assistant Commissioner (Ct) Anna Salai ... vs Indian Overseas Bank on 16 March, 2018

12.The prime contention of the first respondent is that the first respondent dues will have priority over the other claims in view of Section 94 of the ESI Act. The direct answer to the respondents submission can be found in the Full Bench Judgment of this Court in the case of Assistant Commissioner (Ct), Anna Salai-III Assessment Circle, Chennai Vs. Indian Overseas Bank and Another reported in AIR 2017 Mad 67 (FB). The reference answered by the Full Bench reads as follows:
Supreme Court - Daily Orders Cites 0 - Cited by 51 - Full Document

Employees' State Insurance ... vs Gurdial Singh And Ors. on 6 September, 1990

15.Though several Judgments were relied on by the learned counsel for the petitioner, I am of the view that the Judgment of the Hon'ble Supreme Court in the case of Employees State Insurance Vs. Gurdial Singh and others reported in 1991 Supp (1) SCC 204 clinches the issue. The Hon'ble Supreme Court in the aforesaid Judgment held that the Directors of a private limited company were not personally liable to pay the dues under the ESI Act as the Directors did not fall under the Clause (i) and Section 2 of the ESI Act.
Supreme Court of India Cites 5 - Cited by 26 - Full Document

Ahmedabad Municipal Corporation Of The ... vs Haji Abdulgafur Haji Hussenbhai on 18 March, 1971

16.It is also relevant to note here that the property was sold in favour of the petitioner much prior to the attachment order and therefore any subsequent attachment of the property would not affect the bona fide purchaser like the petitioner, who had no knowledge either real or constructive of the attachment order. The Hon'ble learned Judge of this Court in W.P.No.23410 of 2007 dated 08.03.2022 relying on the Judgment of the Hon'ble Supreme Court in the case 16/20 https://www.mhc.tn.gov.in/judis W.P.No.22710 of 2023 of Ahmedabad Municipal Corporation of the City of Ahmedabad Vs. Haji Abdulgafur Haji Hussenbhai reported in 1971 (1) Supreme Court Cases 757 held that there is inherent duty on the tax authorities to inform the Registering Officers of the statutory charge created and that the bonafide purchasers of the subject property cannot be attributed with constructive knowledge of the statutory arrears of their vendor. Therefore, it is clear from the Judgment that even constructive knowledge of the attachment cannot be attributed to the bonafide purchasers of the property who purchased the same without Knowledge or notice and the same would not affect their rights over the property.
Supreme Court of India Cites 21 - Cited by 61 - I D Dua - Full Document
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