1. In all these cases, as a common question of law is involved, they were heard together and are disposed of by this common judgment.

2. The State of Gujarat through its Commercial Tax Department took steps to bring the property situated at Plot No. 486/B-2, GIDC, Makarpura, Vadodara, the assessee having failed to pay the tax. Baroda City Co-operative Bank Ltd., which is the secured creditor of the very same property under the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (“the Securitization Act” for short), being aggrieved, preferred the writ petition in SCA No. 4196 of 2009.

Similar is the grievance of the petitioner in SCA No. 12958 of 2009 with regard to the property of Survey Nos. 173/1, 174/1, 174/2, 174/3 and 176 situated at Taluaka Sanand, District Ahmedabad purchased by the said petitioner from Assets Reconstruction Company (India) Ltd. (ARCIL). A prayer has been made to direct the respondent - Joint Commissioner of Commercial Tax, Division - I and its officials to remove the charge on the said property.

The appellant of LPA No. 1676 of 2009, who was the original petitioner of SCA No. 35 of 2009, made a grievanc