Revenue recovery sale upheld where amnesty-linked interim protection was not triggered and no set-off right existed for bought-in land value.

Revenue recovery sale proceedings were upheld because the interim protection tied to the amnesty request operated only after a proper application was filed within time, and the sale had already been conducted before that application. The later allowance of the amnesty request, coupled with non-compliance with the time granted for remittance, did not invalidate the sale or its confirmation. The court also found no statutory basis for adjusting the value of Government-purchased bought-in land against the arrears due, and the cited precedent did not create a general right of set-off. The challenge therefore failed and the writ petition was dismissed.

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Issues: (i) whether the sale and its confirmation under the revenue recovery proceedings were invalid in view of the interim protection connected with the amnesty request; (ii) whether the value of the property purchased by the Government as bought-in land could be adjusted against the arrears due.

Issue (i): whether the sale and its confirmation under the revenue recovery proceedings were invalid in view of the interim protection connected with the amnesty request.

Analysis: The interim protection operated only if a proper application for amnesty was submitted within the stipulated time, and recovery steps were to remain in abeyance only thereafter. The sale had already been held before the application was submitted, and the application was eventually allowed with time to remit the amount, which was not complied with. The confirmation of sale therefore did not offend the protection earlier granted.

Conclusion: The sale and its confirmation were not invalid on the ground of the amnesty-related interim order, and the challenge failed.

Issue (ii): whether the value of the property purchased by the Government as bought-in land could be adjusted against the arrears due.

Analysis: The statutory scheme did not provide for a defaulter to claim adjustment of arrears by valuing property purchased by the Government under Section 50 as bought-in land. The cited precedent was distinguished on its facts and did not create a general entitlement to such adjustment in the absence of legislative provision.

Conclusion: No right to adjustment of the bought-in land value against the arrears was established.

Final Conclusion: The revenue authorities' action was upheld and the writ petition was dismissed.

Ratio Decidendi: Where the statutory condition for suspension of recovery is not satisfied and the statute does not confer a right to set off the value of bought-in land against arrears, the sale proceedings and their confirmation cannot be interfered with.

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