FIRM JAGMOHANLAL RAMNATH Vs. BOARD OF REVENUE

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution is directed against the order passed by the Board of Revenue on 31-5-1958. The petitioner prays for a writ of certiorari to quash the impugned order.

(2.) THREE houses belonging to the petitioner were sold in auction sale in 1956 for recovery of arrears of income-tax. He applied under Rule 29 of Schedule II, Madhya Pradesh Land Revenue Code 1954, for setting aside the sale on the ground that there were material irregularities in conducting the sale. The application was rejected by the Deputy Commissioner on the 17th, October, 1956 and the sales were confirmed on 22-10-1956. The petitioner filed an appeal before the Board of Revenue in which he impleaded only the State Government. Subsequently, on 29-1-1957 he sought leave to implead the auction-purchasers (respondents 4 and 5) also as respondents to the appeal. On this date, the appeal was barred by time and so the petitioner also filed an application under Section 5 of the Limitation Act for condonation of delay. That application was rejected by the Board of Revenue. It was further held that the auction-purchasers were necessary parties to the appeal and the appeal was dismissed.

(3.) SHRI J. N. Tiwari, learned advocate for the petitioner, did not challenge the rejection of the application for condonation of delay under Section 5 of the Limitation Act. His only contention is that the auction-purchasers were not necessary parties to the appeal and therefore the Board committed an error in rejecting the appeal on that ground. The Board relied upon Haridas v. Mofatlal, 26 Nag LR 127: (AIR 1930 Nag 5) for its view; but Shri Tiwari contends that that decision is no longer good law.