https://www.taxtmi.com/caselaws?id=162218 In recovery sales, the authority must auction only so much property as is necessary to satisfy the demand; selling the entire property, including a residential house, for a comparatively small arrear without proper assessment of extent, boundaries and value was treated as a material irregularity causing substantial injury. The record showed inadequate application of mind to the statutory requirements governing auction and confirmation, and the confirmation order was held to have been made without jurisdiction. As the arrears had already been paid and the authorities had not properly coordinated before finalising the sale, the auction notification, sale and confirmation were set aside. en-us Wed, 14 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162218 In recovery sales, the authority must auction only so much property as is necessary to satisfy the demand; selling the entire property, including a residential house, for a comparatively small arrear without proper assessment of extent, boundaries and value was treated as a material irregularity causing substantial injury. The record showed inadequate application of mind to the statutory requirements governing auction and confirmation, and the confirmation order was held to have been made without jurisdiction. As the arrears had already been paid and the authorities had not properly coordinated before finalising the sale, the auction notification, sale and confirmation were set aside. Case-Laws VAT and Sales Tax Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162218