Court Orders State to Provide Police Assistance for Property Possession Transfer to Auction Purchaser by June 2024.

The HC directed the Tax Recovery Officer to request police assistance from the State authorities within two weeks, with the State obliged to provide necessary police force within four weeks. The State's demand for stamp duty on the Sale Certificate was deemed untenable, but it reserved the right to pursue it under the Stamp Act. The Court ordered that possession be transferred to the petitioner by 30.06.2024, ensuring the cooperation of State authorities to facilitate this process. The petitioner, a bona fide auction purchaser, had been denied possession since 1995 due to insufficient police support to remove trespassers.

---

---

Issues involved: Possession of property, delay in delivery of possession, cooperation of State authorities, stamp duty on Sale Certificate.

Possession of Property:
The petitioner purchased the property in dispute in an auction conducted by the Tax Recovery Officer in January 1995, and a Certificate of Sale was issued in his favor on 22.02.1995. However, the petitioner has not been able to take possession of the property since then, leading to the filing of the present petition seeking a writ mandamus to command the respondent authorities to deliver possession without further delay.

Delay in Delivery of Possession:
The High Court noted that despite the petitioner being a bona fide purchaser at the auction held by the Union of India, possession of the property had not been handed over since 1995. The Tax Recovery Officer was found to be unable to provide possession due to the State police authorities not making sufficient police force available to dispossess the trespassers occupying the property. The State's stand of requiring stamp duty on the Sale Certificate after almost thirty years was deemed untenable.

Cooperation of State Authorities:
The State Government expressed willingness to cooperate and provide necessary police force for possession, subject to stamp duty being paid on the Sale Certificate. The Court directed the Tax Recovery Officer to apply to the State authorities for police force within two weeks, and the State was ordered to make police force and other arrangements available within four weeks to ensure possession is handed over to the petitioner by 30.06.2024.

Stamp Duty on Sale Certificate:
While the State reserved the right to proceed under the Stamp Act for the unpaid stamp duty on the Sale Certificate, it was emphasized that the authorities must still ensure that adequate police force is provided to facilitate the possession transfer to the petitioner within the stipulated timeline.

This summary provides a detailed breakdown of the issues involved in the legal judgment, highlighting the key aspects and decisions made by the High Court in the case.

---