LAIQ AHMAD Vs. STATE

JUDGEMENT

(1.) ARUN KUMAR BIT, MEMBER-The dispute was regarding the auction conducted by Collector Ma-zaffamagar in the process of recovery proceeding for dues of sales tax and purchase tax from Shri Mustafa Khan, the father of the present revisionist. After receiving the recovery certificates, the Collector had issued the order of attachment of immovable property in form of agricultural plots situated in village-Buteera, Pargana-Shamli, Tahsil- Kairana and the sales officer was appointed under section 285-A, U.P-Z-A. & L.R. Rules. The consequent auction was postponed once, but subsequently took place on 12.3.1981. The sale performing through auction was carried out in four lots : A. Lot No. 1 involving the land area of 4-12-18 bigha was auctioned for Rs. 51,000/- in the name of highest bidder Shahjama Khan. B. Lot No. 2 involving the land area of 8-3-0 bigha was auctioned for Rs. 82,000/- in favour of Atahar Ali. C. Lot No. 3 involving the land area of 3-6-17 bigha was auctioned for Rs. 34,000/- in favour of Atahar Ali. D. Lot No. 4 could not be auctioned as no hid was received.

(2.) ALL the purchasers deposited 1/4-th of the auction amount on the date of auction i.e. 12.3.1981. The balance 3/4-th' amount was deposited by purchasers with the Collection Amin 6.3.1981.

(3.) IN the instant case, defaulter did not retort to 285-H as mentioned above. Whatever objections he had raised was disallowed first by Additional Collector and subsequently by Divisional Commissioner (Meerut) as no irregularity was found nor any substantial injury to him was established. After all, it was a fact that he had defaulted in payment of Govt. revenue leading to such coercive action. Therefore, he was not morally correct to raise any objection regarding the procedure adopted by the Collector in the sale procedure for the realization of Government arrears. (B) The role of the Purchaser-The role of the purchaser after bidding is enumerated in the following paras of ZA&LR Rules.