AO could attach property to recover VAT dues of assessee even when such mortgaged property was acqui

CST & VAT: Where assessee had mortgaged his properties with a bank in year 2004 and subsequently in SARFAESI proceedings said properties were sold in years 2009 and 2010 and bank was purchaser and long after sale was concluded, for realising sales tax dues of assessee for assessment years 2003-04 and 2004-05, Assessing Officer initiated recovery proceedings against properties in question and issued attachment notice to bank, initiation of recovery proceedings against petitioner-bank was valid in