BRAHMANANDA SHARMA Vs. GAJAPATI NATH DEY

JUDGEMENT

(1.) This is an application under Article 227 of the Constitution, directed against an order of the Board of Revenue, dated 6-10-61 (at page 14 of the Application), by which the rejection of the Petitioner's application under Section 27 of the Bengal Public Demands Recovery Act. 1913 was affirmed by the Hoard, in exercise of its revisional power under Section 53 of the Act.

(2.) No affidavit in opposition has been filed by any of the Opposite Parties other than Opposite Party No. 3, the Union of India. Since the counter-affidavit of the Union of India does not controvert any of the material allegations of fact in the Application, the facts as stated in the Application may be taken as undisputed, and these are as follows: FOR details of payment of income-tax, two certificates under the Bengal Public Demands Recovery Act thereinafter referred to us the Act') were filed before the Certificate Officer, 24-Parganas, against Opposite Party No. 2, Taraknath (hereinafter referred to as the Certificate-debtor), being Nos. 1402 I.T and 1857 I.T. of 1949-50. Notices under Section 7 of the Act were thereupon served upon the Certificate-debtor on 6-4-50 and 6-5-50, respectively, but, nevertheless, he created a tenancy in respect of the disputed premises, which are situated in the district of 24 Parganas where the certificates were filed, in favour of Gajapati, Opposite Party No. 2, on 16-8-55, i.e., subsequently to the date of service of the notices under Section 7 of the Act. Thereafter, on 10-12-55, the Certificate-debtor sold his superior interest to Gayatri Debi. Opposite Party No. 4, who however, allowed Gajapati to remain in possession of the disputed premises as her tenant. To complete the picture, the Certificate-debtor was adjudicated an insolvent on 17-1-56.

(3.) In execution of the certificates aforesaid, the disputed properties were auction-sold and were purchased by the Petitioner on 7 7-58. That sale was confirmed on 29-9-68, but when the Petitioner-auction-purchaser went to lake delivery of possession under a writ issued by the Certificate Officer on January 19, 1959, he was resisted by Gajapati.