D. RAJU, J.

The above writ appeal has been filed against the decision of a learned single Judge of this Court dated November 22, 1989 in W.P. No. 14976 of 1989, whereunder the learned Judge dismissed the writ petition filed by the appellant-bank, seeking for the issue of a writ of mandamus, directing the respondents to forbear from bringing the properties of M/s. Mettur Textile Industries Limited for sale under the Tamil Nadu Revenue Recovery Act, 1864, for recovery of sales tax said to be due by the company in purported exercise of powers under section24(2) of the Tamil Nadu General Sales Tax Act, 1959, pursuant to the form No. 5 and form No. 7A notices dated April 17, 1989 published in the Salem District Gazette dated May 21, 1989 or otherwise.

2. The averments of the appellant in the affidavit filed in support of the writ petition are that M/s. Mettur Textile Industries Limited, having its registered office at Silaiman, P.O., Madurai 625 201 availed of for purposes of its business activities several credit facilities/loans from the appellant-bank at its Coimbatore and Salem branches and on April 22, 1983 an equitable mortgage was created in favour of the appellant-bank