TaxTMI 
TaxTMI 
1984 (12) TMI 6
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.... of administering the provisions of the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as.(" the Act"). The said Act provides for imposition of ceiling on land in urban areas and urban agglomerations and for making allied provisions. The prayer in the petition is for the issue of a writ of certiorari or appropriate direction to quash or set aside the auction sales which too....
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....d not lose their title by operation of the Act. Since the persons who will be affected by this petition are the auction purchasers, they have been brought into the party array in this case mainly on our suggestion and notices have been issued to them. It is trite law that in an auction purchase, the purchaser would not get any title other than that of the owner whose properties are so sold in auc....
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....ome the law merely because they say so. Any representation by the income-tax authorities would be of no consequence. It would not alter the rights of parties. That being the case, it cannot be that the sale could be challenged in this fashion. Until delivery is effected pursuant to the auction, there may be some right, in any event, in the income-tax assessee. We are not deciding what that right i....