APHC010436142023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 22514 of 2023 Bench Sr.No:-27 [3483] State Bank of India ...Petitioner Vs. The State of Andhra Pradesh and others ...Respondent(s) ********** Advocate for Petitioner: Mr. S. Satyanarayana Moorthy Advocate for Respondent: GP for Commercial Tax CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE RAVI CHEEMALAPATI DATE : 22nd September, 2025. P C : Learned counsel for the petitioner states that although the judgment rendered by this Court in the case of Central Bank of India Vs. State of Andhra Pradesh and others1applies squarely to the facts and circumstances of the present case yet the property in question which was a secured asset with the petitioner Bank has since been placed in the prohibitory list under Section 22-A of the Registration Act, 1908, at the behest of the Commercial Tax Department, who had some claim against the principal borrower under 1 W.P.No.12247 of 2024 2 HCJ & RCJ WP_22514_2023 the provisions of the Andhra Pradesh Value Added Tax Act, 2005, (for short, “the A.P. V.A.T. Act, 2005”) and other enabling provisions. 2. However, we find that the registering authority is not a party respondent in the present petition. Accordingly, S.R.O., Stone Housepet, Allipuram, Nellore, is incorporated as party respondent and shall figure as respondent No.5 in the present petition. 3. We have heard learned counsel for the parties. 4. Learned counsel for the parties do not deny that judgment rendered in W.P.No.12247 of 2024 is squarely applicable to the facts and circumstances of the present case and that the Bank has the first charge over the property in question, which was a secured asset with the petitioner. 5. This Writ Petition is accordingly allowed in terms of the judgment and order rendered in W.P.No.12247 of 2024 and we further hold that the right of the petitioner Bank to recover its dues by sale of the secured asset would have priority over the arrears which are sought to be recovered by the respondent State under the provisions of the A.P. V.A.T. Act, 2005. We further direct the registration authority to take necessary steps for purposes of deletion of the property in question from the prohibitory list and to register the document on fulfillment of the requisite conditions of the Registration Act, 1908 and on payment of requisite stamp duty/registration fee. 3 HCJ & RCJ WP_22514_2023 No order as to costs. Pending miscellaneous applications, if any, in this case, shall stand closed. DHIRAJ SINGH THAKUR, CJ. RAVI CHEEMALAPATI, J. SSN