ORDER :

Respondents 1, 2 and 4 in W.P. (C) No. 530 of 2021 have filed this Review Petition to review the interim order dated 16.04.2021 passed by this Court in the writ petition. The writ petition was filed by the auction purchaser of a property against the refusal of the Sub Registrar, Ernakulam to register Ext.P8 sale certificate.

2. The property covered by Ext.P8 sale certificate was mortgaged by the prior owner with M/s ING Vysya Bank Ltd., who had availed a loan from the said bank. Later, on 12.12.2014, the said loan facility along with the mortgaged property was taken over by M/s IndusInd Bank Ltd. Thereafter, the IndusInd Bank Ltd. assigned the said secured asset to the 3rd respondent, an asset reconstruction company and when the loan account became NPA, the said company took possession of the secured assets under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act, for short) and put the property for sale in e-auction in exercise of the powers under Section 13 of the said Act. The writ petitioner participated in the e-auction held on 20.07.2020 and was the successful bidder and was issued with Ext.P3 sale certificate under Rule 9 (6) of the Security Interest (Enforcement) Rules, 2002. The sale certificate shows that there is Sales Tax attachment of Rs.81,29,156/-over the property. Ext.P4 encumbrance certificate also shows this attachment.

3. When the writ petitioner approached the Sub Registrar for registration of the sale certificate after paying the stamp duty as fixed by the 1st respondent by Ext.P6 order, the Sub Registrar refused to register the document and returned the same by Ext. P9 order stating that there is an order of attachment No. E2 109/16,110/16,111/16/ST dated 18.02.2017 (Annexure A1) of the Special Tahsildar (RR), Kanayannur over the property. The writ petitioner filed Ext.P10 appeal before the District Registrar under Section 72 of the Kerala Registration Act, 1908 and the appeal was dismissed by Ext.P14 order stating that in view of the order of attachment for recovery of Sales Tax dues, clarification regarding the first charge is required and the writ petitioner has to obtain necessary orders from the Court. It is challenging the said orders that the writ petitioner has filed the above writ petition to accept Ext.P8 document for registration and to register the same.

4. When the writ petition came up for admission on 08.01.2021, the learned Government Pleader was asked to get instructions and the writ petition was posted after 2 weeks. The matter came up for further consideration on 05.02.2021 and the learned Government Pleader sought further time and the case was ordered to be listed on 01.03.2021. This Court also directed the petitioner to implead the assessing authority concerned. On 01.03.2021, this Court allowed I.A. No. 1 of 2021 for impleading and the Commercial Tax Officer was impleaded as additional 4th respondent in the writ petition. This Court also ordered notice on admission by speed post to the 3rd respondent and the learned Government Pleader who took notice on admission on behalf of other respondents was asked to get instructions and to file Statement. On 30.03.2021, the 3rd respondent entered appearance through counsel and the learned Government Pleader was asked to get instructions from the additional 4th respondent as to 'whether the sales tax liabilities on the property in question is one for the period prior to the date of mortgage, ie., 12.12.2014' and the matter was listed on 13.04.2021. On 13.04.2021, the Government Pleader sought further time for instruction and the matter was posted to 16.04.2021. On 16.04.2021, this Court passed the interim order which is sought to be reviewed in this Review Petition and it reads as follows:-

“The learned Government Pleader on instructions submits that the sales tax liabilities on the property is subsequent to the date of the mortgage ie, after 12.12.2014. In