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    <title>1982 (5) TMI 171 - ALLAHABAD HIGH COURT</title>
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    <description>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&#039;s possession was unavailable. The purchaser, having acquired an undivided one-third share, was entitled to symbolic possession until partition or demarcation.</description>
    <language>en-us</language>
    <pubDate>Mon, 24 May 1982 00:00:00 +0530</pubDate>
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      <title>1982 (5) TMI 171 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153717</link>
      <description>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&#039;s possession was unavailable. The purchaser, having acquired an undivided one-third share, was entitled to symbolic possession until partition or demarcation.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 24 May 1982 00:00:00 +0530</pubDate>
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