https://www.taxtmi.com/caselaws?id=24291 Auction sales by income-tax authorities cannot be quashed merely because the land is alleged to be excess vacant land under the Urban Land (Ceiling and Regulation) Act, 1976. An auction purchaser acquires only the title the defaulting owner could convey, and any representation of absolute title by the authorities does not change that legal position. The challenge also failed because the sales did not, by themselves, show that the ceiling law's statutory scheme had been defeated or impaired. Until proceedings under section 10(3) are completed and possession is lawfully taken, rights in the land may continue; on that basis, interference with the auction sales was not justified. en-us Wed, 26 Dec 1984 00:00:00 +0530 Tue, 19 Jan 2010 10:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24291 Auction sales by income-tax authorities cannot be quashed merely because the land is alleged to be excess vacant land under the Urban Land (Ceiling and Regulation) Act, 1976. An auction purchaser acquires only the title the defaulting owner could convey, and any representation of absolute title by the authorities does not change that legal position. The challenge also failed because the sales did not, by themselves, show that the ceiling law's statutory scheme had been defeated or impaired. Until proceedings under section 10(3) are completed and possession is lawfully taken, rights in the land may continue; on that basis, interference with the auction sales was not justified. Case-Laws Income Tax Wed, 26 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24291