Confirmed auction sale remains valid despite later annulment of demand, preserving purchaser's title and possession rights.

A confirmed auction sale for tax recovery remains valid even if the underlying assessment demand is later annulled in revision. Once the sale was confirmed and a registered sale deed was executed, title had passed to the auction purchaser from the date of sale, and the later wiping out of the demand did not divest that title or invalidate the completed sale. Because the petitioner had not sought to set aside the sale before confirmation, writ relief against the purchaser's possession was unavailable. The purchaser, having acquired an undivided one-third share, was entitled to symbolic possession until partition or demarcation.

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Issues: Whether the annulment of the assessment order after the auction sale invalidated the recovery sale and divested the auction purchaser of title, and whether the petitioner was entitled to writ relief against the purchaser's possession.

Analysis: The assessment demand had been wiped out in revision after the auction sale, but that subsequent annulment was held to have no bearing on the validity of the completed auction process. The sale had already been confirmed, a sale deed had been executed and registered in favour of the auction purchaser, and title had passed to him with effect from the date of sale. The petitioner had not taken steps to have the sale set aside before confirmation. The purchaser's title could not therefore be defeated merely because the underlying demand was later annulled. As the purchaser had acquired an undivided one-third share, he was entitled to symbolic possession of that share until partition or demarcation.

Conclusion: The challenge to the auction sale failed, the purchaser's title was upheld, and no writ relief was available to the petitioner.

Final Conclusion: The decision affirms that a completed and confirmed auction sale for tax recovery is not rendered invalid by the later annulment of the assessment demand that occasioned the sale.

Ratio Decidendi: Subsequent setting aside or annulment of the underlying demand does not invalidate a confirmed auction sale or divest the auction purchaser of title that has already passed by completion of the sale process.

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