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 s