JUDGMENT :

J.B. PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:

“(A) This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction quashing and setting aside impugned attachment notice dated 22.1.2018 (annexed at Annexure-A) and impugned communication dated 19.4.2018 (annexed at Annexure-B) issued by the learned Respondent No. 2.

(B) This Hon’ble Court may be pleased to declare that the Petitioners have first charge over the properties mortgaged from M/s. M.M. Traders under Section 26E of the SARFAESI Act which would override the charge of the learned Respondents under Section 48 of the VAT Act.

(C) This Hon’ble Court may be pleased to hold that the learned Respondents can claim right only over the excess sale proceeds, if any, from sale of mortgaged properties by the Petitioners after adjusting the sale proceeds towards the secured dues of the Petitioners.

(D) This Hon’ble Court may be pleased to hold