JUDGMENT :

SANDEEP N. BHATT, J.

1. The petitioner is before this Court seeking quashment of the charges or mortgage on the property in question before in the revenue record by the Tax Authority vide impugned notice dated 17.05.2022 and further to restrain the respondents from conducting any further actions, as the petitioner is a bona fide purchaser of the property in question through the sale transaction held by the financial institution.

2. The brief facts of the case are epitomized as under:

2.1 The property in question, being a ‘secured asset’ being non-agriculture land with factory, land and building bearing Survey No. 944/P1 at Village : Ghuntu, Lakhadhirpur Road, 8-A National Highway, Morbi total admeasuring 13236.00 sq. mtrs. (built up area 7085.00 sq. mtrs + open area 6150.70 open area) was mortgaged by the original owner-M/s. B’sons Ceramics before the Indian Overseas Bank and borrowed Rs. 5,05,00,000/- as a loan in the year 2011.

2.2 The Bank has registered the mortgage on 20.06.2011.

2.3 The Tax Authority has created charge over the said property and registered it on 01.04.2012 and sent a letter to the Deputy Collector, Morbi and the Mamlatdar, Morbi for non-payment of sales