Court held that the bank being the secured creditor and its claim prevailing over other claims including Crown debts, the Tax Recovery Officer (TDS) was not entitled to continue the attachment over the properties in question any further. The bank was the secured creditor and the properties mortgaged by the corporate guarantor with the bank were the properties covered under the secured credit. The properties attached by the Tax Recovery Officer (TDS) did not belong to the assessee but to the guarantor, who was not the defaulter before the Income-tax authority. Therefore, the attachment made by the Tax Recovery Officer (TDS) of the properties that belonged to the guarantor to recover the Income-tax dues of the assessee was not justified and the properties to be released so as to enable the bank to register the sale certificate before the Joint Sub-Registrar in favour of the auction bidder. It is well-settled that the claim of the secured creditor over the property will prevail over all other dues/debts including Crown debts. (WP No. 26144 of 2018 dt 7 -1-2019)