Radhakrishnan, J.

Whether the Debt Recovery Tribunal has got the jurisdiction to determine the preferential claim of the Government of Kerala over the properties mortgaged to the Banking Institutions is the question that has come up for consideration in this case.

2. State Government and the Assistant Commissioner of Commercial Taxes have approached this court seeking writ of certiorari to quash the proceedings initiated by the Recovery Officer of the debt Recovery Tribunal for sale of the various properties belonging to respondents 1 to 5. On enquiry made by the second petitioner it was noticed that some of the properties of respondents 1 to 5 were attached on behalf of Indian Overseas Bank on the basis of the proceedings initiated by the Debt Recovery Tribunal Ernakulam. State maintains the stand that it has got first charge over the various properties brought to sale by the recovery Officer of the Debt Recovery Tribunal. An amount of Rs.9,73,64,415/- is due from the first respondent towards sales tax arrears for the years 1972-73 to 1995-96. Second petitioner had already issued assessment orders after issuing assessment notice to all the parties and after obtaining rep