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TMI Blog2025 (1) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and learned Assistant Government Pleader Mr. Raj Tanna for respondent Nos. 1 and 3. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order of attachment passed by the respondent-authority under the provision of the Gujarat Sales Tax Act, 1961 and the consequential entries made in the revenue record. 3. Brief facts of the case are as under: 3.1 The petitioner along with four other persons, purchased a land situated at Revenue Survey No. 440 paiki 1 admeasuring 7571 sq.mtrs from the Court Commissioner/Receiver appointed by the Debts Recovery Tribunal. The petitioner purchased the said property in an auction held by Dena Bank under the Securitisation And R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court Commissioner/receiver appointed by the Debts Recovery Tribunal under the Securitisation Act. It was submitted that the petitioner was the auction purchaser of the property and sale deed was executed in favour of the petitioner on 26.02.2019 and at that point of time, there was no order of attachment passed by respondent-Sales Tax Department. It was submitted that the petitioner after purchasing the property applied for passing the mutation entry in the revenue record which was rejected by the Collector on the ground that there was charge of Sales Tax Department over the property in question. 4.1 It was submitted that the respondent-Bank had registered the charge on 11.10.2010 whereas, the Sales Tax Department has registered the char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned AGP that Papers the Ltd. Decision (Supra) of was the Rainbow considered in review, which is disposed of by the Apex Court as per para 26 and 27 extracted herein above. In such circumstances, we are of the decision opinion of the that Hon'ble the Apex subsequent Court, in case of Rainbow Papers Ltd. (Supra) would not be applicable with regard to the applicability of provision of Section 26E of the SARFAESI Act as well as provisions of Section 31B of RDB Act vis-à-vis Section 48 of the vat Act as analysed and discussed by this Court in Kalupur Commercial Cooperative Bank (supra) 38. In view of the above analysis and facts, we would also like to refer to the subsequent decision of the Coordinate Bench in case of Odhavji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful purchasers and the sale certificate is issued and sale deed is also executed by which the petitioners have become absolute owners of the property and therefore considering the existing position of law, the charge created by the respondent State over the property in question in the year 2018, cannot be sustained and is accordingly quashed and set aside and as a consequence the mutation entries in revenue records also stands deleted. The petition accordingly succeeds in the aforesaid terms. Rule is made absolute to the aforesaid extent. No order as to costs." 7. In view of the above, the impugned order of attachment is quashed and set aside. The respondent-authorities are directed to remove the charge over the property in question as it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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