#statutory priority

CAT Allahabad reaffirms that under R.B.E. No. 87/2007, a widow holds statutory priority for compassionate appointment over other dependents, even where procedural notice was disputed. The ruling underscores that statutory hierarchy prevails over procedural irregularities, ensuring immediate relief for families of deceased railway employees.

Bombay High Court rules that secured creditors under the SARFAESI Act hold priority over state tax dues arising after 20 January 2020, reinforcing CERSAI registration as the determining factor. The judgment clarifies that post-amendment tax claims do not override secured interests, impacting insolvency and recovery proceedings for banks and financial institutions.

Bombay High Court holds that when two competing applications for cooperative society registration exist, the earlier filed claim must be decided before any consequential steps are taken by the rival applicant.