(1.) Since both the first appeals are preferred against the same decree/judgment, they are heard analogously and are being disposed of by this common judgment.
(2.) These first appeals are preferred under Section 96 of the Code of Civil Procedure, 1908 against judgment/ decree dated 01.01997 & 05.01997 passed by First Additional District Judge, Raigarh (M.P.) (Now C.G.) in Civil Suit No. 8-A/1985, wherein the said court canceled public auction dated 19.03.1980 and consequently, ordered Jagdish Prasad Mehar, the appellant/auction purchaser delivery of possession of land/house No. 203 of Ward No. 12, Nizul plot No. 237, Sheet No. 57 area 4032 sq.ft. situated at Raigarh city to respondents- Amichand Agrawal & Dulichand Agrawal.
(3.) As per appellants, property in question was owned by respondentsAmichand Agrawal and Dulichand Agrawal and they were partners of M/s Laxmi Oil and Flour Mill, Raigarh. The said firm was registered as dealer under the provisions of M.P. General Sales Tax Act, 1958. Registration of the firm was canceled on 21.10.1979 and the firm was dissolved on 07.11.1980. Admittedly, an amount of Rs. 74,482.74 was due on the firm as sales tax. As the dues were recoverable as land revenue, proceeding for recovery of the aforesaid amount were initiated and suit property was attached vide order dated 210.1975 and 06.04.1978 for recovery as Land Revenue. Rules have been framed, as per Rule 29, if the sale of the property which is attached is adjourned for 15 days after proclamation then fresh proclamation is required. In the present case, proclamation of sale of suit property was issued on 24.01.1980 and date of sale was fixed as 26.02.1980. It was adjourned for 10.01980, 11.01980, 16.01980 and finally on 19.01980 property was sold. After issuance of proclamation for first time, it was never adjourned for more than 15 days and therefore, no proclamation was required. For date of auction on 19.01980, publication about the date of auction was made by loud speaker which is clear from Ex. D/13 to D/15. On 19.01980, the bid was knockdown in favour of Jagdish Prasad Mehar (appellant in FA No. 117 of 1997) and thereafter, on depositing the amount of bid, same was duly confirmed on 204.1980.