S. 281 : Certain transfers to be void -Recovery of tax — Secured creditor — Priority of debt — Mortgage of land and construction -— Attachment of property — Transfers void against Department —Finding on date of initiation of proceeding prior to date of creation of mortgage not found in order — Order vague — Order set aside- [ ITRule. 83 , Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — Recovery of Debts and Bankruptcy Act, 1993, Art. 226 ]