TRO cannot attach property subjected to SARFAESI recovery proceedings

Section 35 of SARFAESI Act as referred earlier makes it clear that the provisions of this Act would override other laws and would have effect, notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any instrument having effect by virtue of any such law. This non obstante clause shall not only  prevail over any inconsistent instrument but also over other laws. Coupled with this, it is not disputed that Income Tax Act does not provide for any paramountcy of dues by way of income-tax as has been provided under other Acts like the ED Act, 1953, G...