The Supreme Court (SC), dismissing a review petition filed for review of the judgment in the case of State Tax Officer v. Rainbow Papers Ltd., being of the opinion that the earlier Bench had passed a well-considered judgment has held that no mistake or error apparent on the face of record appears in the judgment. In the judgment under review the SC had held that the debts owed to a secured creditor, which would include the State in whose favour a security interest was created by operation of law, are equal in rank with other specified debts including workmen dues.