IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 OP.No. 4995 of 1999(T) ---------------------- PETITIONER(S): --------------- STATE BANK OF HYDRABAD (A BODY CORPORATE CONSTITUTED AND FUNCTIONING UNDER THE STATE BANK OF INDIA SUBSIDIARY BANK ACT 1959 HAVING ITS REGISTERED OFFICE AT HYDERABAD AND BRANCHES AT AMONG OTHER PLACES AT CALICUT MEENAKSHI BUILDINGS, MAVOOR ROAD, CALICUT, REP. IN THIS PROCEEDINGS BY THE MANAGER, STATE BANK OF HYDRABAD, CALICUT BRANCH, MAVOOR ROAD, CALICUT DULY AUTHORISED AND EMPOWERED TO REPRESENT THIS PETITIONER.) BY ADV. SRI.R.S.KALKURA RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, GOVT. OF KERALA, SECRETARIAT, TRIVANDRUM. 2. COMMISSIONER, LAND REVENUE, GOVT. OF KERALA, PUBLIC OFFICE, KOZHIKODE. 3. DISTRICT COLLECTOR, COLLECTOR'S OFFICE, KOZHIKODE. 4. TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. 5. P.M. ABDUL MAJEED, PROPRIETOR, UNIVERSAL TRADERS, MATHOTTAM, KOZHIKODE. GOVERNMENT PLEADER SRI.M.R. SABU. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: O.P.NO. 4995/1999 --------------------------------------------------------------- EXT.P1 TRUE COPY OF LETTER DT. 14-1-1998. EXT.P2 REVENUE RECOVERY NOTICE DT. 4-5-1998. EXT.P3 LETTER DT. 19-5-1998. EXT.P4 LETTER DT. 24-3-1995 EXT.P5 PROCEEDINGS DT. 8-7-1998. EXT.P6 REVISION DT. 12-11-1998. EXT.P7 STAY APPLICATION DT. 12-11-1998. EXT.P8 NOTICE DT. 2-1-1999. [TRUE COPY] P.S TO JUDGE. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= O.P. No. 4995 of 1999 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th November, 2008. J U D G M E N T This original petition is filed by a Bank seeking priority of charge over the properties mortgaged to them by the 5th respondent as against the State who seeks to proceed against the very same property for recovery of sales tax arrears. The contention of the petitioner is that the Bank obtained a decree against the 5th respondent prior to the introduction of Section 26B in the Kerala General Sales Tax Act, 1963 and therefore the State has no priority in the matter of charge over the property in question. However, that question has been decided against the petitioner in the decision of a Division Bench of this Court in South Indian Bank Ltd., v. State of Kerala, 2006 (1) KLT 65. In the above circumstances, following that decision, I dismiss this original petition. Sd/- S. Siri Jagan, Judge. Tds/