JUDGMENT :

DEVAN RAMACHANDRAN, J.

1. These writ petitions, save five, have been filed by various Banks and Financial Institutions challenging the action of the State's Revenue Machinery (the Revenue), in taking possession of and attempting to sell certain properties for alleged arrears of Sales Tax and Value Added Tax from its respective owners, which are claimed by them to be their secured assets, consequent to equitable mortgages having been created over them in their favour towards security for financial facilities/assistance availed of by its owners.

2. Four among the afore writ petitions, namely W.P. (C) Nos. 31945/2017, 37543/2017, 37552/2017 and 34002/2018 have been filed by the auction purchasers of secured assets sold by the Banks/Financial Institutions and they seek that the sale certificates in their favour be directed to be registered by the Revenue authorities, who appear to be refusing to do so citing arrears of sales tax left due by the original owners with consequential directions to effect the transfer of registry of the properties in their favour.

3. Finally, W.P. (C) No. 28962/2017 has been filed by the owner of a property challenging the action of the respondent-Ban