KISHAN LAL Vs. STATE OF U P

JUDGEMENT

(1.) THIS Court has heard Sri Vinod Kumar Agarwal, learned Counsel for the petitioner, Sri Suresh Chandra Verma, learned Standing Counsel for respondents No. 1 to 3 and Sri B. B. Paul, learned Counsel for respondent No. 4.

(2.) IN this matter the petitioner im pugns the order of the Commissioner, Agra Division, Agra dated 4th of August, 1987 on an application No. 12 of 1986-87 Brij Mandal Sahkari Avas Samiti Ltd. , Hathras V. State of U. P. and others, i. e. , the Collector, Aligarh and two others. The order is ap pended as Annexure-III to the writ petition. The petitioner is an auction purchaser of the property No. 2659, situated in Kilah Ward, Hathras, District Aligarh. The property was at one time owned by Ram Babu Lal, respondent No. 4.

(3.) INSOFAR as the first aspect is con cerned, it is about the property auctioned as having been sold merely for Rs. 90,000 when its value may be worth Rs. 20 lacs. This is a financial matter. For these who manage public auctions and ultimately carry the responsibility are unanswerable to the ex chequer for the price which the property fetches. The third aspect reflects the cir cumstances that the property may have been purchased by the National Textile Corpora tion in 1972 and that the objector may not be liable to pay any tax after the year 1972. The suggestion that the incidence of the quantum of taxes would stand reduced on the petitioner from the date of sale.