(1.) PETITIONERS are auction purchasers and have assailed the order dated 22.12.2006 whereby their application for getting the auctioned property mutated in their name in the revenue record has been rejected and an entry of demand of arrears of sales tax dues of erstwhile owners has been entered into the revenue record.
(2.) PETITIONER is a private limited company. Respondent No.1 is the State of Himachal Pradesh, respondent No.2 is Deputy Commissioner, Sirmaur District at Nahan, respondent No.3 is Tehsildar, Nahan, respondent No.4 is Secretary (Excise and Taxation), Govt. of H.P., respondent No.5 is Excise and Taxation Officer, Nahan and respondent No.6 is State Bank of Patiala (hereinafter referred to as the Bank).
(3.) ON 24.2.2006 itself the Bank informed all the concerned authorities including the Superintending Engineer, HPSEB, District Sirmaur at Nahan; Labour Inspector, District Sirmaur at Nahan; office of the respondent No.4; AETC and Excise and Taxation Department, Nahan, Sales Tax Officer, District Sirmaur at Nahan; the Deputy Commissioner, District Sirmaur at Nahan, the Assistant Collector (Tehsildar)-respondent No.3, Land Revenue Department, District Sirmaur at Nahan, about the sale of the property to the petitioner to the following effect:-