Tax dues can claim priority over private debts:
A bench comprising Justices BN Agarwal, GS Singhvi and Aftab Alam, while upholding the Bombay and Kerala High Courts' judgments, said that tax dues to the State can claim priority over private debts.
Nowadays it is perfectly possible to avoid wage garnishment or IRS wage levy imposed by the IRS to recover back tax debts.