Ramachandran Nair, J.

1. Both these writ appeals arise from a common judgment rendered by the learned Single Judge in W.P.(C) Nos.5513/2012 and 5514/2012. Since common questions have been considered by the learned Single Judge, the appeals have been heard together.

2. The writ petitions were filed by the appellants as petitioners, along with the sixth respondent State Bank of Travancore, Konni Branch. The petitioners mainly challenged the proceedings by way of notices of attachment issued under the Revenue Recovery Act by the Tahsildar for recovery of sales tax arrears against the respective items of properties. The requisition for revenue recovery was preceded by issuance of assessment orders under Section 17(3) of the Kerala General Sales Tax Act, 1963 (for short, the 'KGST Act'). In W.A. No.1262/2012 the property is having an extent of 8.86 ares with a building and improvements in Sy. Nos.67/16, 67/16-1, 67/20 and 67/21 in Block No.33 of Konni Village. Revenue recovery proceedings were initiated for recovery of arrears of sales tax due from respondents 4 and 5 for the period viz. 2003-2004 and 2004-2005. In W.A.No.1263/2012 the property is having 7.89 ares in extent with a building and improvements in Sy. No.1207/73 in Block No.33 of Konni Village. Therein also the arrears of sales tax allegedly due from respondents 4 and 5 for the period 2003-2004 and 2004-2005 were sought to be recovered.

3. In both these cases the appellants contend that the respective items of properties were sold by the sixth respondent Bank and sale certificates have been issued in favour of the appellants under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short, the 'SARFAESI Act') without notice of the dues if any of respondents 4 and 5 to the Sales Tax Department and without notice of any charge.

4. Since some of the relevant dates have been made mention of, we will refer to the bare facts. As far as W.A. No.1262/2012 is concerned, respondents 4 and 5 availed credit facilities from the 6th respondent Bank by creating equitable mortgage in respect of the property, on 28.9.2004. When the account became NPA, proceedings under the SARFAESI Act were initiated and finally the property was brought to sale on 9.6.2008. Ext.P1 is the copy of the sale certificate dated 19/09/2009. Ext.P1(3) sale certificate is still later, i.e. dated 19.6.2010.

5. In W.A. No.1263/2012 respondents 4 and 5 availed credit facilities from the sixth respondent Bank by creating equitable mortgage in respect of the property in question on 29.9.2004. The property was brought to sale on 12/01/2010 under the SARFAESI Act and sale certificate has been issued. Ext.P1 produced in the writ petition is the copy of the sale certificate dated 26/04/2010. Ext.P4 reply given to the Appellants by the Tahsildar will show that notice for completing the assessment, for the years 2003-2004 and 2004-2005 dated 22/11/2008 was issued to the 4th respondent on 25/11/2008, and assessment was completed on 01/12/2008 under Sections 17(3) and 17D of the KGST Act. In respect of the 5th respondent, the notice and the proceedings are of the same date and the assessment year is 2004-2005.

6. In both the appeals the common contention raised is that revenue recovery proceedings for attachment and sale of the properties cannot bind the appellants, as they are purchasers for value and there is no notice of the charge in the sale conducted by the Bank under the SARFAESI Act. In both the cases the notices issued to the Tahsildar by the appellants have been produced as Ext.P3 and, Ext.P4 produced in both the cases is the reply furnished by the Tahsildar, wherein the stand taken is that in the light of Section 26A of the KGST Act, any transfer of property made by the defaulter during the pendency of any proceedings under the KGST Act or after the completion thereof is not binding on the Government and under Section 26B of the