Indian Bank (for brevity "Bank"), which is a secured creditor under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (in short "SARFAESI Act, 2002") has preferred this writ appeal against the judgment dated 19. 2008 passed by the learned single Judge in W.P.No.18975 of 2007.

2. The said writ petition was preferred by the Bank against the Tamil Nadu Government Gazette No.01 dated 1. 2007 and consequential order bearing No.NK.A3.2310/2002 dated 13. 2007, so far as it relates to the property situated at Plot No.97, SIDCO Industrial Estate, SIPCOT, Ranipet. By the aforesaid proceedings, the auction conducted by the Bank in regard to the property in question was held to be void on the ground that the State Government has priority over the property for the owner having not paid the arrears of tax due to the Government, which is outstanding and the said action has been initiated under Revenue Recovery Act for the purpose of recovering the arrears of tax.

3. Similar matter, earlier, fell for consideration of a Division bench and the issue raised has already been decided. Hence, it is not necessary to discuss all the fact