petitioner for recovering outstanding dues of the Oriental Bank of Commerce, respondent No.4. Respondent No.5 was also liable to pay certain tax dues to the State of Haryana and to recover the said dues, certificate of recovery had been issued, in execution of which the property of the petitioner has been attached. The petitioner had purchased the said property on 16.1.2006 and sale certificate Anenxure P.5 was issued in favour of the petitioner. It is submitted that the claim of the State for recovery of tax dues could have preference only against the original or unsecured creditors and not against the Bank which was a secured creditor for the loan advanced against mortgage of the property. The bank having realized the property by sale, the petitioner purchased the same without any encumbrance and the petitioner was not liable to pay the dues of the State. Reliance has been placed on judgment of the Hon’ble Supreme Court in Dena Bank v. Bhikhabhai Prabhudas Parekh and Co. and others, ( 2000) 5 SCC 694, para 10 : (2001) 247 ITR 165 and judgments of this Court in Punjab State Industrial Development Corporation Limited v. Union of India and others, CWP No.3875 of 2005, decided on 30.1.2007 and M/s TC Spinners Pvt. Limited v. The Union of India and others, CWP No.1385 of 2008, decided on 11.9.2008. In M/s T.C.Spinners Pvt. Limited (supra), in similar
