ORDER :

C. Saravanan, J.

These two Writ Petitions pertain to the very same property. However, the reliefs sought for in these Writ Petitions are against the Order of Attachment of the 1^st Respondent in the respective Writ Petitions namely, the Commissioner, Income Tax Department and the Assistant Commissioner of Commercial Tax, Commercial Tax Department.

2. In W.P.No.1587 of 2024, the Petitioners have sought for a declaration that the Order of Attachment dated 09.10.2018 passed by the 1^st Respondent/the Commissioner, Income Tax Department registered as Document No.17/2018, reflecting on the Encumbrance Certificate on the file of the 2^nd Respondent/the Sub-Registrar which is subsequent to the mortgage executed in favour of the Petitioners Banks and to consequently direct the 2^nd Respondent/the Sub-Registrar to register the Sale Certificate dated 23.06.2023 issued by the 1^st Petitioner Bank/Union Bank of India in favour of the 8^th Respondent, namely, Mr.Subbarayan Deivasigamani.

3. In W.P.No.1593 of 2024, the Petitioners have sought for a consequential relief to declare that the Order of Attachment dated 06.04.2015 of the 1^st Respondent/Assistant Commissioner of Tax therein, which is als