https://www.taxtmi.com/caselaws?id=783835 A secured creditor's prior mortgage and security interest, created by deposit of title deeds in 2013, prevailed over the State's later 2018 attachment and revenue entry because no statutory first charge existed in favour of the State for the dues concerned. The judgment applied the SARFAESI framework and its overriding effect to hold that a secured creditor's right to realise its debt ranks ahead of competing revenue claims. On that basis, the Sub-Registrar could not refuse registration of the SARFAESI sale deed issued after e-auction, and the later revenue charge could not defeat the earlier secured interest. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783835 A secured creditor's prior mortgage and security interest, created by deposit of title deeds in 2013, prevailed over the State's later 2018 attachment and revenue entry because no statutory first charge existed in favour of the State for the dues concerned. The judgment applied the SARFAESI framework and its overriding effect to hold that a secured creditor's right to realise its debt ranks ahead of competing revenue claims. On that basis, the Sub-Registrar could not refuse registration of the SARFAESI sale deed issued after e-auction, and the later revenue charge could not defeat the earlier secured interest. Case-Laws Indian Laws Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783835