(1.) By this petition under Article 226 of the Constitution the petitioner seeks the quashing of the order passed by the Collector on 7-4-1976 and by the Additional Commissioner on 11-6-1976 confirming the sale of his property. The facts are these. The petitioner carried on grain business as commission agent. For the assessment years 1968-69 and 1969-70 the Sales Tax Officer, Orai, made ex parte assessments on him creating a liability of Ms. 16,000/-for each of these two years respectively. The petitioner filed appeals against those assessment orders and deposited a part of the amount of tax for each of these two years. As for the balance ammount the papers were forwarded to the Collector for realisation as arrears; of land revenue. The petitioner's plots Nos. 403 (area 401 acres) and 507 (area 1.12. acres), of village Udatpura were attached. The sale proclamation, was issued on 4-3-1975 and the auction sale took place on 21-3-1975. Sri, Mantoley alias Mantai, respondent No. 5, offered highest bid of Rs. 13,000/- at that auction. That bid was accepted and he deposited Rs. 2,000/-on that very day and the balance of 25 per cent. of the sale price, that is Rs. l,250/- on the following, day. The petitioner filed, an objection under Rule 285-J of the U. P. Zamindari Abolition and Land Reforms Rules (hereinafter, referred to as 'the Rules') before Collector Jalaun, on 14-4-1975. It was contended by the petitioner in, that objection that he had not been given any notice of attachment and sale of the aforesaid plots and that the sale could not have been made unless prior sanction of the Commissioner, Jhansi Division, Jhansi, had been obtained. It was also contended that no citation or warrant had been, issued, for recovery of the amount and lastly that the auction-purchaser had not deposited one-fourth of the auction, money as required under the Rules.
(2.) The objection was dismissed by the Collector, Jalaun by his order dated 7-4-1976. Aggrieved the petitioner filed a revision which was dismissed by the Additional Commissioner, Jhansi, on 11-6-1976. It may be mentioned that the Collector Jalaun confirmed the sale on 7/-4-1976, itself. The balance amount of the auction money was deposited, by respondent No. 5 sometime thereafter. The petitioner seeks the quashing of these orders and further prays for a writ of mandamus directing the respondents to release the plots in dispute by withdrawing attachment.
(3.) Counter and rejoinder affidavits have been filed.