Secured Creditor Bank's Claim Over Guarantor's Property Takes Priority Over Tax Department's Attachment for Crown Debts.

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....Attachment orders - petitioner(bank) taken over property of guarantor of loan and sold the same - firstly attachment made by the dept. of the the properties belonging to the guarantor for realizing the tax dues of lender(assessee) secondly the bank being the secured creditor and their claim prevails over the other claims including Crown debts - dept. is not entitled to continue the attachment....