SANJAY KAROL, J. - The petitioners are auction purchasers and have assailed the order dated December 22, 2006 whereby their application for getting the auctioned property mutated in their name in the Revenue record has been rejected and an entry of demand of arrears of sales tax dues of erstwhile owners has been entered into the Revenue record.

The petitioner is a private limited company. Respondent No. 1 is the State of Himachal Pradesh, respondent No. 2 is the Deputy Commissioner, Sirmaur District at Nahan, respondent No. 3 is the Tehsildar, Nahan, respondent No. 4 is the Secretary (Excise and Taxation), Government of Himachal Pradesh, respondent No. 5 is the Excise and Taxation Officer, Nahan and respondent No. 6 is State Bank of Patiala (hereinafter referred to as, "the bank").

Brief facts necessary for adjudicating the controversy in the present writ petition are as under :

For various loans/advances received from respondent No. 6 - Bank, Eastman Rubber and Eastman Tread (hereinafter referred to as, "the borrower") mortgaged their property comprising Khasra No. 254/2/1, Khatauni No. 7 min, 13 min, measuring 3 bighas 7 biswas, situated at Mauza Moginand, Tehsil Nahan,