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2016 (9) TMI 972 - ANDHRA PRADESH HIGH COURT

2016 (9) TMI 972 - ANDHRA PRADESH HIGH COURT - TMI - Recovery of dues - priority of discharge of dues - lifting/shifting the stocks of paddy bags from the rice mill premises and godown premises - Andhra Pradesh Revenue Recovery Act, 1864 - Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - delivery of 8085.95 quintals of rice leaving a balance of 4007.18 quintals of rice undelivered, which is equivalent to 5892.91 quintals of paddy - demand of .....

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a State Civil Supplies Corporation are subject to the statutory charge under Section 2 of the RR Act and therefore, they have the precedence over the dues claimed by the petitioner. It is only after the satisfaction of the dues of Telangana State Civil Supplies Corporation that the petitioner can recover its dues from out of the balance sale proceeds. In the Telangana State Civil Supplies Corporation is unable to recover the dues to the full extent, from out of the sale of the balance paddy seiz .....

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Shyam Prasad, JJ. For The Petitioner : Mr.A.Jagan For The Respondent : Mr.P.Rajesh Babu Common Order: (Per the Honble Sri Justice C.V.Nagarjuna Reddy) These two Writ Petitions pertain to common subject matter. Hence, they are heard and being disposed of together. For convenience, the parties are referred to as they are arrayed in WP.No.39476 of 2015. WP.No.39476 of 2015 is filed by Karur Vysya Bank Limited, a Scheduled Bank incorporated under the provisions of the Indian Companies Act, 1913, for .....

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e Civil Supplies Corporation (for short respondent No.1) for a Mandamus to declare Order, dated 21-07-2015, in Crl.M.P.No.132 of 2015 on the file of the Chief Judicial Magistrate at Karimnagar, as illegal and contrary to the Andhra Pradesh Revenue Recovery Act, 1864 (for short the RR Act) and Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short the 2002 Act). The brief facts leading to filing of these Writ Petitions are stated hereunder: .....

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d amount, respondent No.1 has addressed letter to respondent No.4 to initiate proceedings under the RR Act. Respondent No.4, in turn, took possession of the rice mill including stocks therein under a panchanama. Respondent No.4 has issued the first auction notice, dated 17-03-2015, and the second auction notice, dated 27-04-2015, for sale of the stocks available in respondent No.5- Mill. Meanwhile, respondent No.5 approached the Chief Judicial Magistrate, Karimnagar, by filing Crl.M.P.No.132 of .....

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espective counter- affidavits in both the Writ Petitions. We have heard Mr.P.Rajesh Babu, learned Counsel for the petitioner, and Mr.A.Jagan, learned Counsel for respondent No.1. The learned Counsel for respondent No.1 submitted that as respondent No.5- Mill failed to supply a substantial part of the resultant rice to the FCI, having received the paddy for custom milling, it was found liable to pay a sum of ₹ 1,04,23,732-78 ps representing the value of the undelivered rice of 4007.18 quint .....

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reme Court in Central Bank of India vs. State of Kerala and others (2009) 4 Supreme Court Cases 94 . Mr.P.Rajesh Babu, learned Counsel for the petitioner, however, sought to distinguish the above judgment of the Supreme Court by stating that the same related to the General Sales Tax dues under Kerala General Sales Tax Act, 1963 and that therefore, the said judgment has no application to the dues claimed by respondent No.1 from respondent No.5. We have carefully considered the respective submissi .....

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of Section 34(1) of the DRT Act, 1993, and Section 35 of the 2002 Act vis-vis the Bombay Sales Tax Act, 1959, and Kerala General Sales Tax Act, 1963, held as under: The non obstante clauses contained in Section 34 (1) of the DRT Act and Section 35 of the Securitisation Act give overriding effect to the provisions of those Acts only if there is anything inconsistent contained in any other law or instrument having effect by virtue of any other law. In other words, if there is no provision in the .....

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t only create first charge on the property of the dealer or any other person liable to pay sales tax, etc. but also give them overriding effect over other laws. In the above judgment, the question arose as to whether the provisions of Section 38-C of the Bombay Sales Tax Act, 1959, Section 29 of the Kerala General Sales Tax Act, 1963, and similar provisions contained in other State legislations by which first charge was created on the property of the dealer or such other person, who was liable t .....

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