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    <title>2016 (9) TMI 560 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the petition challenging the Collector of Mumbai&#039;s demand for unearned incremental charges from auction purchasers of a property acquired under Chapter XXC of the Income Tax Act. The court held that the auction purchasers, not the Appropriate Authority, were liable for these charges as per the terms of the auction sale, which required them to pay undisclosed demands post-sale. The petitioners were directed to pay the demanded amount to the Collector within a specified timeframe.</description>
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      <description>The court dismissed the petition challenging the Collector of Mumbai&#039;s demand for unearned incremental charges from auction purchasers of a property acquired under Chapter XXC of the Income Tax Act. The court held that the auction purchasers, not the Appropriate Authority, were liable for these charges as per the terms of the auction sale, which required them to pay undisclosed demands post-sale. The petitioners were directed to pay the demanded amount to the Collector within a specified timeframe.</description>
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