ORDER :

1. Petition is preferred by the petitioner seeking extraordinary jurisdiction to delete the charge created under Gujarat Value Added Tax Act for the property owned by the petitioner as per the private treaty under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) and Rule 8(5) read with Rule (6) of the Security Interest Rules, 2002 (Security Rules).

2. The entire premise of the petitioner is that the provisions contained in SARFAESI Act have an overriding effect over the provisions of the VAT Act and the secured creditors shall have priority over the dues of Central Excise Department. The act of creating a charge over the property, which has been bought by the petitioners (purchasers for recovering dues of erstwhile owners) is totally without jurisdiction and hence, the present petition with the following reliefs:

“(16) In the premises aforesaid, the petitioner most humbly and respectfully prays that:

(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions to the respondent authorities to quash and set aside noting of the charge in revenue record of the R.S. No. 277, Village: Kamod, Taluka: Vatva, District: Ahmedabad.

(B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or any other appropriate writ, order or directions to the respondent authorities to delete the charge created under the Act on land located at R.S. No. 277, village: Kamod, Taluka: Vatva, District: Ahmedabad and further be pleased to and direct the Respondent No. 2 herein to lift/remove all its charges, encumbrances over the land situated at R.S. No. 277, village: Kamod, Taluka: Vatva, District: Ahmedabad.

(BB) YOUR LORDSHIPS may be pleased to issue a writ of mandamus and/pr a writ in the nature of mandamus and/pr any other appropriate writ, order or direction commanding the mamlatdar, Vatva, Ahmedabad, to post and certify a mutation entry to record the Certificate of Sale dated 15.03.2021 (bearing registration no. 4498) for the land in question.

(C) During the pendency and final disposal of the present petition YOUR LORDSHIPS may be pleased to direct the respondent authorities to restrain from taking any coercive steps pursuant to charge created under the Act on property located at R.S. No. 277, Village: Kamod, Taluka: Vatva, District: Ahmedabad.

(D) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case.

3. The petitioners are purchasers of the property sold by the secured creditors viz the COSMOS Co-operative Bank Limited, upon which, the impugned charge is created and, thereafter, the mutation entry, being 2374, was passed in village Form No. 6. Respondent No. 1 is the Commissioner of State Tax/Commercial Tax, who exercises jurisdiction under the provisions of VAT Act and the GST Act.

4. One Anilbhai Kanjibhai Patel, proprietor of M/s. Manan Auto Spares, was the owner of the non-agricultural land situated at Revenue Survey No. 277, Village: Kamod, Taluka; Vatva, District: Ahmedabad. The said land was bought vide sale deed dated 13.12.2007. The owner approached the Bank for over draft facility of Rs. 14,50,00,000/- (Rupees Fourteen Crore Fifty lakhs only), which was sanctioned with various terms and conditions, wherein the owner was required to provide collateral security by way of mortgage of the land in question. Simple mortgage deed dated 06.04.2015 was registered before the Sub-Registrar, Ahmedabad-10, at S. No. 1586 on 07.04.2015. The owner could not repay the outstanding loan and dues of the bank and had committed default in repayment and, therefore, the account was classified as Non-Performing Asset. The authorised officer of the Bank issued a demand notice under section 13(2) of the SARFAESI Act for the recovery of outstanding amount and advised the owner to pay such sum within 60 days, faili