TMI Blog2013 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... PONDENT: BY GOVERNMENT PLEADER SOBHA ANNAMMA EAPEN JUDGMENT These writ petitions have been filed by the State of Bank of Travancore and purchasers of certain properties which were sold in a SARFAESI proceedings. 2. The properties in question were mortgaged by respondents 4 and 5. The property in W.P.(C).5513/12 was mortgaged on 28.9.2004 and the property in W.P.(C).5514/12 was mortgaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re during the pendency of any proceedings under this Act, or after completion thereof, any assessee creates a charge on or parts with the possession of any of the assets in favour of any person, such charge or transfer shall be void as against any claim in respect of any tax or any sum payable by the assessee under the Act. The contention raised by the learned counsel for the petitioners is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shini Linson v. Tahsildar (2010 (4) KLT SN.90, Case No.104). Therefore, the first contention raised by the learned counsel for the petitioners is only to be rejected and I do so. 7. The second contention raised by the learned counsel for the petitioners is that the property in the hands of the purchasers cannot be proceeded against, in view of the provisions contained in Section 100 of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortgage cannot be defeated by a statutory charge which came into operation at a later stage. This contention has also been answered by their Lordships in Bhikhabhai's case and the answer is against the petitioner. This judgment has been followed by this Court in the judgment in W.P.(C).8179/08. In the light of the above, these writ petitions are only to be dismissed and I do s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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