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of Recovery of tax dues - secured creditor - priority of charge over the subject properties in terms of Section 48 of the VAT Act as against the provisions of Section 26E of the SARFAESI Act - As on date, no material is placed on record by the respondent state authorities to remotely suggest that any challenge has been made by the State to the proceedings of SARFAESI Act which has finally culminated into the execution of deed of assignment in favour of the petitioner holding him as a secured creditor. - the State cannot have prior charge over the secured assets, more particularly, as it transpires from the records that the mortgage deed was executed much prior in point of time before the outstanding dues of the Sales Tax had become due - HC
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