IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION WRIT PETITION NO.6143 OF 2006 The Bharat Co-operative Bank Ltd.........Petitioner Vs. The Commissioner of Sales Tax & Ors..Respondents Mr. Y.R. Naik, for the Petitioner Mr. V.A. Sonpal, AGP for respondents. CORAM; F.I. REBELLO & J.H. BHATIA, JJ. DATE : 8TH MAY, 2009 P.C. 1. Matter was placed on board to pass order in terms of the Minutes of Order. On behalf of the Respondent State, learned Counsel states that he has no instructions to sign the minutes of the order. By consent of the parties, matter taken up on board and heard forthwith. 2. The petitioner approached this Court against certain monies which were attached by Respondent Nos. 1 to 4 on the ground that Respondent No.6 was in arrears of sales tax and they had priority on the receipt of sale of the property which had been sold by the petitioner which were secured in their favour by Respondent No.6. 2. The law is now settled that under the provisions of the Bombay Sales Tax Act, Sales Tax dues have priority of claim even over the claims of secured creditors. 3. Mr. Naik on behalf of the petitioner submits that the respondent No.6 has already paid the sales tax dues and no further amounts are due and payable and consequently the amount which is attached be released in their favour, or the order of attachment be lifted. Our attention is also invited to the order dated 5th October, 2007 issued by the Assistant Commissioner of Sales Tax, Thane Division, releasing the attachment of the properties of respondent No.6 which was made by order dated 20th December, 2005. 4. Considering the above, in our opinion, this petition can be disposed by issuing the following direction:- (i) If the Respondent No.6 has paid the sales tax dues then the Respondent Nos.1 to 4 to formally pass an order lifting the attachment of the monies belonging to the petitioner and send it to the Competent Authority. (ii) If the respondent No.6 has not paid the entire amounts it will be open to the respondents to ask for the balance amount, if any, and after adjusting the said amount, the respondents to release the balance amount and pass an order lifting the attachment of the monies belonging to the petitioner in so far as the balance amount is concerned and intimate the Competent Authority. (iii) This entire exercise to be complied at any rate not later than eight weeks from today. (iv) Rule made absolute accordingly. No order as to costs. (J.H. BHATIA J.) (F.I. REBELLO, J.)