{"id":136482,"date":"2009-12-03T00:00:00","date_gmt":"2009-12-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-state-financial-vs-commnr-of-commercial-taxes-ors-on-3-december-2009"},"modified":"2015-11-16T14:15:29","modified_gmt":"2015-11-16T08:45:29","slug":"ms-orissa-state-financial-vs-commnr-of-commercial-taxes-ors-on-3-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-state-financial-vs-commnr-of-commercial-taxes-ors-on-3-december-2009","title":{"rendered":"M\/S. Orissa State Financial &#8230; vs Commnr. Of Commercial Taxes &amp; Ors on 3 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Orissa State Financial &#8230; vs Commnr. Of Commercial Taxes &amp; Ors on 3 December, 2009<\/div>\n<div class=\"doc_author\">Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.<\/div>\n<div class=\"doc_bench\">Bench: D.K. Jain, T.S. Thakur<\/div>\n<pre>                                 IN THE SUPREME COURT OF INDIA\n                     CIVIL APPELLATE JURISDICTION\n\n                     CIVIL APPEAL NO. 1434 OF 2003\n\n\nM\/s Orissa State Financial Corporation ..                     Appellant(s)\n\n                                       Versus\n\nCommnr.of Commericial Taxes &amp; Ors.                    ..      Respondent(s)\n\n\n                                   O R D E R\n<\/pre>\n<p>         Despite     valiant       attempt     on   the    part   of       learned<\/p>\n<p>counsel for the appellant to convince us that in view of<\/p>\n<p>some     observations in Dena Bank Vs. Bhikhabhai Prabhudas<\/p>\n<p>Parekh &amp; Co. &amp; Ors., 2000(5) SCC 694, the issue raised in<\/p>\n<p>the present appeal requires consideration, in our judgment<\/p>\n<p>the issue      is no more res integra.                     <a href=\"\/doc\/295393\/\">In State Bank of<\/p>\n<p>Bikaner &amp; Jaipur vs. National Iron &amp; Steel Rolling Corp. &amp;<\/p>\n<p>Ors.,<\/a> (1995) 2 SCC 19, explaining the scope of Section 11-<\/p>\n<p>AAAA of the Rajasthan Sales Tax Act, 1954 (for short, &#8220;the<\/p>\n<p>Act&#8221;) which is pari materia               to Section 13-B of the Orissa<\/p>\n<p>Sales Tax Act, 1947, a three-Judge Bench of this Court has<\/p>\n<p>held that the statutory charge created under Section 11-<\/p>\n<p>AAAA   of   the    said     Act,    the    sales     tax   dues   shall      have<\/p>\n<p>precedence over the mortgage created in favour of the Bank.<\/p>\n<p>To the same effect is another decision of this Court in<\/p>\n<p>State of M.P. &amp; Anr. vs. State Bank of Indore &amp; Ors.,<\/p>\n<p>(2002)    10   SCC   441,    wherein      it   was    held   that      a   charge<br \/>\ncreated by Section 33C of the M.P. General Sales-Tax Act,<\/p>\n<p>                                                              ..2\/-\n<\/p>\n<p><span class=\"hidden_text\">                                 : 2 :<\/span><\/p>\n<p>1958 in favour of the State in respect of sales-tax dues<\/p>\n<p>shall prevail over the charge created by the dealer in<\/p>\n<p>favour of the Bank in respect of the loan.<\/p>\n<p>         In view of the said pronouncements, we do not find<\/p>\n<p>any   substance   in   this   appeal.    The   appeal,   therefore,<\/p>\n<p>stands dismissed, leaving the parties to bear their own<\/p>\n<p>costs.\n<\/p>\n<\/p>\n<p>                                          &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                          [ D.K. JAIN ]<\/p>\n<p>                                          &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                          [ T.S. THAKUR ]<\/p>\n<p>NEW DELHI,<br \/>\nDECEMBER 03, 2009.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Orissa State Financial &#8230; vs Commnr. Of Commercial Taxes &amp; Ors on 3 December, 2009 Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J. Bench: D.K. Jain, T.S. Thakur IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1434 OF 2003 M\/s Orissa State Financial Corporation .. Appellant(s) Versus Commnr.of Commericial Taxes &amp; Ors. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-136482","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. Orissa State Financial ... vs Commnr. 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