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    <title>2022 (4) TMI 1356 - MADHYA PRADESH HIGH COURT</title>
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    <description>Competing claims over a secured asset and commercial tax dues were to be worked out before the competent Commercial Tax Authority under section 33(2) of the VAT Act, 2002, which allows foreclosure of the State&#039;s first charge subject to statutory conditions. The parties were directed to place their objections and claims before that authority, and the matter was to be decided within the stipulated time. The impugned communication, whose operative clauses had already been deleted, was kept in abeyance pending that determination. The petitioner was also granted liberty to pursue SARFAESI remedies, if advised.</description>
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      <description>Competing claims over a secured asset and commercial tax dues were to be worked out before the competent Commercial Tax Authority under section 33(2) of the VAT Act, 2002, which allows foreclosure of the State&#039;s first charge subject to statutory conditions. The parties were directed to place their objections and claims before that authority, and the matter was to be decided within the stipulated time. The impugned communication, whose operative clauses had already been deleted, was kept in abeyance pending that determination. The petitioner was also granted liberty to pursue SARFAESI remedies, if advised.</description>
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