Whether Section 38C of the Bombay Sales Tax Act, 1959 and Section 26B of the Kerala General Sales Tax Act, 1963 and similar provision contained in other State legislations by which first charge has been created on the property of the dealer or such other person, who is liable to pay sales tax etc., are inconsistent with the provisions contained in the RDB Act, 1993 for recovery of debt and the Securitisation Act, 2002 for enforcement of security interest and whether by virtue of non obstante clauses contained in Section 34(1) of the RDB Act and Section 35 of the Securitisation Act, two Central legislations will have primacy over State legislations are the questions which arise for determination in these appeals – Central Bank of India Vs. State of Kerala and others – Supreme Court

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