On writ, the court held that once the order attained its finality on factual aspects at the level of the Tribunal and the amount was paid as per the order passed by the Tribunal, no further recovery could be initiated and thus, the concerned Authority was bound to lift the attachment order. The  Tax Recovery Officer was  directed to lift the  attachment order and communicate the same to the Sub-Registrar and thereafter, the Sub-Registrar was  directed to remove appropriate encumbrances in the concerned encumbrance certificate immediately upon receipt of such communication from the Tax Recovery Officer.(AY. 2011-12 to 2017-18)(SJ)