2016 (7) TMI 625

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....3 of 2015 is filed by the auction purchaser to declare the action of respondents 1 and 2 in not causing registration of the property auctioned as per attachment notice in Form No.5 dated 30.05.2006 published in Chittoor District Gazette on 17.07.2006 for a sale price of Rs. 16,66,000/- towards the recovery of arrears under the A.P.General Sales Tax Act, 1957 (for short "the APGST Act") by invoking the provisions of A.P.Revenue Recovery Act, 1864 (for short "the Act"), though the petitioner was the successful bidder and had paid the entire sale consideration within the time stipulated under the terms of auction, as being illegal, arbitrary, violative of principles of natural justice, and in violation of Article 19 of the Constitution of Indi....

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.... M/s. Jain Irrigation System Pvt. Ltd. paid the balance 85% of the bid amount thereafter. However, on an application filed by Smt. M.Sarala along with a petition to condone the delay in depositing the amount pursuant to the interim order passed earlier, this Court allowed the application as the petitioner had, by then, deposited Rs. 9,56,000/-. While the affidavit filed in support of W.P.No.17118 of 2006 is silent on the question of the petitioner not having been put on notice both prior to and after the order of attachment, the petitioner filed W.P.M.P.No.32425 of 2006 seeking amendment of the prayer to include a challenge to the attachment notice in Form No.5 dated 30.05.2006, Form No.5 notice published in the Gazette on 17.07.2006, the ....

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....the petitioner cannot be faulted for not paying the demanded amount and, consequently, all subsequent proceedings, including auction of the said property, are rendered illegal. As it is not in dispute that the two firms, in which the petitioner's husband was a partner, had defaulted in payment of tax arrears and the subject property, which was sought to be put to auction, belonged to the deceased, we see no reason to direct the attachment order to be lifted notwithstanding failure to issue a notice prior thereto. It would suffice if the notice in Form Nos.7 and 7A, and its publication in the Gazette, are alone set aside. The order of attachment shall continue to remain in force and shall be lifted in case the petitioner in W.P.No.17118 of ....