https://www.taxtmi.com/caselaws?id=466852 Strict compliance with the Assam Land and Revenue Regulation, 1886 was required before sale of an estate for arrears. The notices of demand and sale were invalid because the record did not prove personal service, valid substituted service, or proper publication, so the sale process failed at the root. The State also could not resort to sale of immovable property without first attempting attachment and sale of movables, and the auction lacked the publicity and competitive process needed to secure the best price. The sale was therefore contrary to the statutory scheme and unconstitutional, and the appellants' rights were restored. en-us Thu, 11 Dec 2014 00:00:00 +0530 Mon, 23 Feb 2026 19:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466852 Strict compliance with the Assam Land and Revenue Regulation, 1886 was required before sale of an estate for arrears. The notices of demand and sale were invalid because the record did not prove personal service, valid substituted service, or proper publication, so the sale process failed at the root. The State also could not resort to sale of immovable property without first attempting attachment and sale of movables, and the auction lacked the publicity and competitive process needed to secure the best price. The sale was therefore contrary to the statutory scheme and unconstitutional, and the appellants' rights were restored. Case-Laws Indian Laws Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466852