2023 (10) TMI 491

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....>Hon'ble Mr.Sanjay V.Gangapurwala, Chief Justice For the Petitioners in W.P.Nos.19742 & 25082 of 2021 and 9336 of 2023 : Ms.Ananda Gomathy Murugesan For the Petitioner in W.P.No.14596 of 2023 : Mr.V.Chandrasekaran For the Appellant in W.A.No.365 of 2022 : Mr.Jayesh B.Dolia Senior Counsel for Mr.V.Kalyanaraman For the Appellant in W.A.No.267 of 2023 : Mr.P.Muthukumar State Government Pleade....

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....nt Pleader (Tax) for R2, Mr.P.Muthukumar State Government Pleader assisted by Mrs.R.Anitha Special Government Pleader for R1 For the Respondents in W.A.No.365 of 2022 : Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.M.Venkateswaran Special Government Pleader (Tax) for R1 For the Respondents in W.A.No.267 of 2023 : Mr.D.Krishna Pradeep for R1 & R2, Ms.Ananda Gomathy Murugesan for R....

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....trict Industries Centre and Ors [AIR 2021 Bom 135]. 4. The Full Bench of this Court, in the case of Assistant Commissioner (CT) Anna Salai-III Assessment Circle vs Indian Overseas Bank and Another [AIR 2017 Mad 67 (FB)] has framed the following issues for consideration: "a) As to whether the Financial Institution, which is a secured creditor, or the department of the Government concerned, would....

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....7] held that the secured creditor would have the priority charge, as contemplated under Section 26E of the SARFAESI Act, 2002, in case the same is registered under Section 26B of the SARFAESI Act, 2002. The secured creditors, in these petitions claims that their security is registered under Section 26B of the SARFAESI Act, 2002. 7. In view of the Full Bench judgments, as referred to above, it is ....