https://www.taxtmi.com/caselaws?id=152220 A statutory power to recover arrears by sale through public auction requires genuine competitive bidding; a predetermined Government bid of Re. 1 for a defaulter's immovable property was not a lawful auction sale and was invalid. The challenge was not barred by limitation or by the Revenue Jurisdiction Act because it asserted that no valid sale had occurred, rather than seeking to set aside an irregular sale. Prior notice of the proposed bid, waiver, and estoppel could not cure the absence of statutory authority, and purchasers from Government could acquire no better title than Government itself. The appeal succeeded for the three land parcels sold on the nominal bid, while the house sale remained undisturbed. en-us Wed, 26 Sep 1962 00:00:00 +0530 Wed, 07 Aug 2013 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152220 A statutory power to recover arrears by sale through public auction requires genuine competitive bidding; a predetermined Government bid of Re. 1 for a defaulter's immovable property was not a lawful auction sale and was invalid. The challenge was not barred by limitation or by the Revenue Jurisdiction Act because it asserted that no valid sale had occurred, rather than seeking to set aside an irregular sale. Prior notice of the proposed bid, waiver, and estoppel could not cure the absence of statutory authority, and purchasers from Government could acquire no better title than Government itself. The appeal succeeded for the three land parcels sold on the nominal bid, while the house sale remained undisturbed. Case-Laws VAT and Sales Tax Wed, 26 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152220