https://www.scconline.com/blog/post/2022/09/08/bombay-high-court-secured-creditor-revenue-department-who-has-priority-liquidation-of-dues-substantial-questions-framed-and-answered-legal-news-legal-research-legal-updates/
Secured Creditor or Revenue Department- Who has priority over liquidation of their respective dues? Bombay HC frames and answers Seven substantial questions