In all these Writ Petitions the sole question that arises for consideration is as to whether the State of Kerala has got any priority in the matter of recovery of the sales tax dues from the defaulters over the equitable mortgages created by such defaulters earlier in favour for the petitioner Banks.

2. Writ Petition Nos.24528 of 2000, 2082 of 2002, 23634 of 2003 and 36608 of 2003 are filed by the State Bank of Travancore, Writ Petition No.36313 of 2000 is filed by the Vijaya Bank, Writ petition No.8855 of 2003 is filed by the Alleppey District Co-operative Bank Ltd. and Writ Petition 33352 of 2003 is filed by the Allahabad Bank.

3. Though facts of individual cases have not much relevance so far as the question mentioned above, the facts may be briefly stated: In O.P.No.24528 of 2000 filed by the State Bank of Travancore, the third respondent, a Public Limited Company, availed loan to the tune of Rs.60 lakhs during 1985 and 1986 inter alia pledging the machineries as securities towards the advances made. The third respondent committed default in repaying the loan. The petitioner then filed a Civil Suit, O.S. No.363 before the Sub Court, Manjeri on 20.11.1993 for recovery