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The Bombay High Court has held that lender bank registration with the Central Registry of Securitisation and Security Interest of India (CERSAI) has first priority over Deputy Commissioner of Sales.

Karl tambolyJusticebp colabawallaJustice somasekhar sundaresanPurushottam prabhakar chavanJalgaon jantaKallappanna ichalkaranji janta sahakari bank ltdBombay high courtLender bankCentral registrySecurity interestDeputy commissionerSales taxFinancial assetsSecurity interest actWalkeshwar flatKallappanna ichalkaranji janta sahakari bank