JUDGMENT :

Abhay Ahuja, J.

1. Heard. Rule. Rule made returnable forthwith. By consent of the learned counsel for the Petitioner and the Respondent Nos.1 and 2, this petition is being finally heard. Respondent No.3 is not represented despite service. However, considering the issue in the matter, we proceed on the basis of the pleadings and submissions on behalf of the Petitioner and the Respondents Nos.1 and 2.

2. By this petition filed under Article 226 of the Constitution of the India 1950, Petitioner as secured creditor is challenging the attachment of the Plot No.W-7 in Gokul Shirgoan Industrial Area in Kolhapur (the said property/Plot No.W-7) under the provisions of Section 32 of the Maharashtra Value Added Tax Act, 2002 (the “MVAT Act”) and proceedings under the Maharashtra Land Revenue Code (“MLRC”) initiated by the Respondent No.2 for recovery of VAT dues of Respondent No.3 as detailed in the communication dated 28th March 2018 from Respondent No.2 even though the said property has been mortgaged by Respondent No.3 in favour of the Petitioner. In short, Petitioner is claiming priority of charge on the said property as secured creditor in respect of secured debt owed by Responde