SAJJAN KUMAR KAYAN Vs. TAX RECOVERY OFFICER XXXI

JUDGEMENT

(1.) The Court : The petitioner who is one of the trustees of the Trust Estate of Kayan Trust has filed this writ petition challenging the sale of the trust properties by auction by the Respondent Tax Recovery Officer in connection with the certificate Case Nos. 148 to 173/TC/81-82 and others for which a purported notice has been published in the "Statesman", dated 9.2.1987 and praying for prohibiting the respondents from proceeding further with the said certificate cases and for cancelling, rescinding and setting aside the order purporting to sell by auction the premises No.103, Park Street and 156, Maharaja Nanda Kumar Road as published in the Statesman, dated 9.2.1987 or otherwise and for some consequential relief.

(2.) Bhagabati Prasad Banerjee, J. by the interim order directed, the auction sale to be held on the date fixed but only restrained the completion of the said sale till the disposal of this writ petition. Pursuant to the said order of B. P. Banerjee, J. the above two properties have been put to public auction and the same has been purchased in auction by Ravi Auto Ltd. who was a highest bidder and Ravi Auto Ltd. has thereafter been added as Added Respondent by the learned Judge.

(3.) The writ petitioner has challenged in the writ petition the above sale on the following grounds :