ALLAHABAD BANK Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE respondent Nos. 4 to 7 have withdrawn the amount from the petitioner-bank on the overdraft facility by pleading cars, trucks and other vehicles as a security with the bank.

(2.) THE respondent No. 1, the Commissioner of Sales Tax, had also a large claim on account of sales tax dues against the said respondents. Eventually, under the order of this Court some vehicles were attached by respondent No. 1 and the same were sold under the order of the court and the amount was deposited with the petitioner-bank. The main dispute in this petition is between the claim of the petitioner and respondent No. 1.