KOTAK MAHINDRA BANK Vs. KAILASH OIL CAKE INDUSTRIES

JUDGEMENT

(1.) The petitioner is before this Court seeking to challenge the action of respondent No.11 - State Tax Authority and respondent No.12 - Revenue Authority vide communication dtd. 27/4/2022 issued by respondent No.11 and the entry made by respondent No.12 in revenue record pursuant to the said communication, qua the property in question.

(2.) The short facts leading to this petition are epitomized as under:

(3.) Ms.Raval, learned advocate for the petitioner - Bank has submitted that the petitioner Bank is a secured creditor under the SARFAESI Act and its dues may be protected first. She has relied upon the decision of this Court recorded on Special Civil Application No.3025 of 2021 dtd. 27/10/2021 in the case of Bank of Baroda versus State of Gujarat and has submitted that this petition may be allowed by cancelling the entry recorded in the revenue record, so that the property in question will be free from all encumbrances and title of the property in question may not be affected. She has submitted that since the petitioner Bank is a secured creditor and has first right to recover its dues from the property in question which is in fact mortgaged with the petitioner bank first, if title of the property in question is marketable. She has submitted that this petition may be allowed.