AdvertisementState Bank of India Vs Deputy Commercial Tax Officer (Andhra Pradesh High Court) The Andhra Pradesh High Court disposed of a batch of writ petitions through a common order, observing that the issues involved and the contentions advanced in all the petitions were substantially the same. The principal issue raised by the petitioners was that, by virtue of Section 26E of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) and Section 31B of the Recovery of Debts and Bankruptcy Act, 1993, debts due to banks and financial instituti...