(1.) Mr. Panigrahy, learned advocate appears on behalf of petitioner, a finance company. He submits, opposite party no.2 is borrower from his client. Said opposite party created mortgage in respect of the property, being land and construction thereon, to secure repayment. His client has challenged order dtd. 22/2/2023 made by the Tax Recovery Officer (TRO) in declaring the mortgage to be void and proceeding to attach the property. He seeks interference.
(2.) Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of revenue. Mr. Mishra, learned senior advocate appears on behalf of the borrower.
(3.) The writ petition was moved on 22/6/2023. We reproduce below paragraph 4 from our order made that day.