JUDGMENT :

J.B. PARDIWALA, J.

1. Since the issues raised in both the captioned writ-applications are the same and the parties are also the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order.

2. For the sake of convenience, the Special Civil Application No.16352 of 2021 is treated as the lead matter.

3. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

21(A) Be pleased to issue a writ of mandamus or any other appropriate writ, order or direction in the nature of mandamus, or any other appropriate writ, order or direction and hold and declare that the claim made by the respondents under section 48 of the VAT Act is illegal and ultra vires in view of the provisions contained in section 26E of the SARFEASI Act and therefore, the demand made by the respondents in the charge recorded in the revenue records in relation to block no.873B of village Por, Taluka and District Vadodara be quashed and set aside.

(B) Be pleased to issue a writ of mandamus or any other appropriate writ, order or direction in the nature of mandamus, or any other appropriate writ, ord