https://www.taxtmi.com/caselaws?id=199086 Where auctioned property remains in the lawful occupation of a tenant, Rule 40 of the Income Tax (Certificate Proceedings) Rules, 1962, as applied through section 29 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, contemplates symbolical delivery and not direct eviction. The recovery machinery under Rules 39 to 47, read with execution principles under Order XXI CPC, requires the occupant to be dealt with through the prescribed enquiry and due process before any dispossession. An auction purchaser of tenanted property acquires only the defaulter's right, title and interest, and must seek eviction in accordance with law rather than by a direct order to hand over vacant possession. en-us Mon, 28 Apr 2003 00:00:00 +0530 Mon, 19 Feb 2018 18:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199086 Where auctioned property remains in the lawful occupation of a tenant, Rule 40 of the Income Tax (Certificate Proceedings) Rules, 1962, as applied through section 29 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, contemplates symbolical delivery and not direct eviction. The recovery machinery under Rules 39 to 47, read with execution principles under Order XXI CPC, requires the occupant to be dealt with through the prescribed enquiry and due process before any dispossession. An auction purchaser of tenanted property acquires only the defaulter's right, title and interest, and must seek eviction in accordance with law rather than by a direct order to hand over vacant possession. Case-Laws Indian Laws Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199086