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TMI Blog2024 (9) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... rashtra Land Revenue Code, 1966 and the Rules framed thereunder. As held by the Full Bench in Jalgaon Janta Sahakari Bank Ltd and another [ 2022 (9) TMI 163 - BOMBAY HIGH COURT ], an attachment made under the Code should be followed by a proclamation as required by the Rules framed thereunder. If the said procedure has not been followed, then the Sales Tax Department would not be in a position to claim priority notwithstanding the fact that the order of attachment was passed prior to 24/01/2020. The affidavit filed on behalf of the Sales Tax Department is silent in that regard. Petition allowed. - A.S. CHANDURKAR RAJESH S. PATIL, JJ For the Petitioners : Mr. Aadesh M. Patil, Advocate. For the Respondent-State : Mr. N. C. Walimbe, Addl. GP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 would not result in the Sales Tax Department claiming priority over the dues of the Co-operative Bank. 3. The learned Additional Government Pleader relied upon the affidavit in reply filed by the Joint Commissioner of Sales Tax wherein it had been stated that since the order of attachment was dated 27/06/2016, it had priority over the Co-operative Bank especially when the provisions of Section 26 (E) of the Act of 2002 as amended came into force on 24/01/2020. 4. The issue raised is no longer res integra. The Full Bench in Jalgaon Janta Sahakari Bank Ltd and another (supra) has considered this very issue in paragraphs 153 and 154 of the said decision and it has been observed as under:- 153. In these proceedings we are as much concerned w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter IV-A of the SARFAESI Act or section 31-B, as the case may be, has been enforced, the dues of the secured creditor surely would have 'priority'. In other words, if the immovable property of the defaulter is shown to have been attached in accordance with law prior to Chapter IV-A of the SARFAESI Act, or for that matter section 31-B of the RDDB Act, being enforced, and such attachment is followed by a proclamation according to law, the 'priority' accorded by section 26-E of the former and section 31-B of the latter would not get attracted. 5. There is no material placed on record by the Sales Tax Department that the attachment of the secured asset was made in accordance with the provisions of the Maharashtra Land Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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