Value of leasehold rights in sez

SEZ does not permit the land to be mortgaged with banks by the lessee units in SEZ but they can only mortgage the super structure for thier funding. But whether the lessees can mortgage their leasehold rights of plot of unexpired tenor with banks?. when SEZ does auction of the plots , can banks be the beneficiaries of the auctioned amount since SEZ units shall receive the lease rentals from the new entrant.