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Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created by the State for sales tax or VAT dues has no legal efficacy due to the SARFAESI Act and RDB Act provisions. The petitioner bank had created a prior charge in 2011, while the State's charge was in 2018. Therefore, the petitioner bank's charge has priority over the property auctioned to petitioner no. 2. Consequently, the impugned orders were quashed, and the petition was allowed.