1982 (5) TMI 171

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....tioner was assessed to sales tax on an estimated turnover of Rs. 1,17,000. Against the order of assessment the petitioner preferred an appeal which was, however, dismissed on 5th October, 1974. Thereafter, the petitioner preferred a revision which was pending at the relevant time. The Sales Tax Officer initiated recovery proceedings against the petitioner. In these proceedings one-third shar....

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..... 3 which was registered on 4th December, 1976. The petitioner has prayed for a writ of certiorari quashing the proceedings of sale. A writ of mandamus has also been prayed for commanding the respondents to treat the property belonging to the petitioner and not to interfere in his possession. The only basis put forward in support of the petition appears to be that since the assessment order whi....

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.... the date of sale. We are fortified in our opinion by the decision of the Supreme Court in Janak Raj v. Gurdial Singh AIR 1967 SC 608. In that case a house belonging to the judgment-debtor was auction sold in execution of an ex parte money decree. The judgment-debtor did not take any steps under Order XXI, Rule 89, for setting aside the sale. He, however, applied for setting aside the ex parte dec....