Supreme Court of India · 1971-03-18
AHMEDABAD MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD vs HAJI ABDULGAFUR HAJI HUSSENBHAI
- Citation / case number
- SC 1967/25
- Court
- Supreme Court of India
- Petitioner
- AHMEDABAD MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD
- Respondent
- HAJI ABDULGAFUR HAJI HUSSENBHAI
- Author
- I.D. DUA
- Bench
- I.D. DUA
Judgment text excerpt
The Supreme Court held that Section 100 of the Transfer of Property Act, 1882, protects a transferee for consideration without notice from charges enforceable against the property, and Section 141(1) of the Bombay Provincial Municipal Corporation Act, 1949, does not provide for such enforceability. The court clarified that auction purchasers are not automatically liable for municipal tax arrears unless they had constructive notice of such charges, emphasizing that mere inquiry does not equate to notice. The court ruled in favor of the auction purchaser, declaring the arrears not recoverable against the property sold at auction.