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TMI Blog2018 (2) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Sales Tax Department is held to be without jurisdiction - petition allowed. - W.P.No.30751 of 2017 and WMP No.33633 of 2017 - - - Dated:- 18-1-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.M.L.Ganesh For the Respondent : Mrs.G.Dhanamadhri, Mr.J.Pothiraj, Mr.Avinash Wadhwani, Mr.K.Ramu ORDER Heard Mr.M.L.Ganesh, learned counsel for the petitioner, Mrs.G.Dhanamadhri, learned Government Advocate for the first respondent, Mr.J.Pothiraj, learned Special Government Pleader for the second respondent, Mr.Avinash Wadhwani, learned counsel for the third respondent and Mr.K.Ramu, learned counsel for the fourth respondent. 2.The petitioner is the State Bank of India and the relief sought for is against the first res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt concerned, would have the 'Priority of Charge' over the mortgaged property in question, with regard to the tax and other dues. b) As to the status and the rights of a third party purchaser of the mortgaged property in question.'' 2.We are of the view that if there was at all any doubt, the same stands resolved by view of the Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Act, 2016, Section 41 of the same seeking to introduce Section 31B in the Principal Act, which reads as under:- ''31B. Notwithstanding anything contained in any other law for the time being in force, the rights of secured creditors to realise secured debts due and payable to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales, which may be carried out in pursuance to the rights exercised by the secured creditor having a mortgage of the property. This aspect is also covered by the introduction of Section 31B, as it includes ''secured debts due and payable to them by sale of assets over which security interest is created''. 7.We, thus, answer the aforesaid reference accordingly. 8.The matters be placed before the roster Division Bench for dealing with the individual cases. 5.Thus, following the above order, the attachment of the mortgaged property by the Sales Tax Department is held to be without jurisdiction and accordingly, this writ petition to that extent is allowed and the attachment effected by the first respondent shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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