TaxTMI 
TaxTMI 
2021 (7) TMI 1353
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.... respondents No. 1 to 4. , None for respondent No. 5. ORDER Ajay Mohan Goel, Judge (Oral): By way of this writ petition, the petitioner Bank has primarily prayed for the following reliefs: "(a) That issuance of writ, direction to respondents to remove Rapat No. 444 dated 16.05.2014 noted by Excise and Taxation Department, Baddi as property comprised in Khata Khatoni No. 237/294, Khasra Nos. ....
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.... Bank has submitted that as the issue involved in this writ petition is akin to the one decided by this Court on 19.05.2021 in CWP No. 1638 of 2017, titled as Punjab National Bank and another Vs. State of Himachal Pradesh and others, this writ petition can be disposed of by observing that the findings returned in para 36 of the said writ petition shall mutatis mutandis apply to the present petitio....
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....onal Advocate General appearing for the respondent State though has not seriously disputed the fact that the issue raised in this writ petition is covered by the judgment passed by this Court in CWP No. 1638 of 2017 (supra), however, he submitted that the judgment in the aforesaid petition is intended to be assailed by the State by way a Letters Patent Appeal and, therefore, this petition be dispo....
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....tion, this Court has only answered the issue raised by the petitioner as to whether it is the "Secured Creditor" or the "Revenue", which has preference over the debts due to the Banks and Financial Institutions and this Court has not adjudicated any rights or disputes intra the petitioner Bank and the private respondent(s). 6. To make it more clear, this writ petition is disposed of by holding th....