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TMI Blog2020 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ttachment of the subject property; (B) quash and the impugned order dt. 12/02/2015 at Annnexure'-I' passed by the resp. no.1 ordering 'Attachment' of the subject property and further quash and set aside the Entry no.16521 mutated and certified in Village Form No.6 of Village Vejalpur, Dist. Ahmedabad and direct the resp. no.3 & 4 to remove/cancel the ab0ve Entry and any other Entry or Noting made concerning the subject property by exercising powers under Article 226 of the Constitution of India; (c) stay the further operation and implementation of the impugned order at Annexure-I as well as the Entry No.16521 and issue interim direction directing the resp. no.1 not to take any coercive action against the Petitioners qua the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the writ applicants. 5. On the basis of the sale certificate and the sale deed, the entry bearing No.17076 came to be mutated in the record of rights on 26th April 2018. The said entry, thereafter, came to be certified on 20th June 2018 by the Circle Officer, Vejalpur. 6. It is the case of the writ applicants that all of a sudden, they came to know that one entry bearing No.16521 was mutated in the record of rights on 24th January 2017 and certified on 17th March 2017 by the Circle Officer, Vejalpur showing the attachment of the State Government over the subject property under the provisions of Section 48 of the Gujarat VAT Act. It appears that an amount of Rs. 4.15 Crore is to be recovered from the erstwhile owner of the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarely covered by two decisions of this Court : (1) Bank of India vs. State of Gujarat and others [Special Civil Application No.13863 of 2014 decided on 21st January 2020]. (2) Kalupur Commercial Cooperative Bank Ltd. vs. State of Gujarat [Special Civil Application No.17891 of 2018 decided on 23rd September 2019]. 10. We quote the relevant paragraphs of the judgement rendered in Kalupur Commercial Cooperative Bank Ltd (supra) as under: "54. In view of the aforesaid discussion, We have no hesitation in coming to the conclusion that the first priority over the secured assets shall be of the Bank and not of the State Government by virtue of Section 48 of the VAT Act, 2003. 55. In the result, this writ application succeeds and is hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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