- (1.)BY means for this petition, moved under Article 226 of Constitution of India, the petitioners have sought writ in the nature of certiorari, quashing the order dated 2812 -1981, passed by Board of Revenue, U.P. in revision No. 9 -11/L.R. of 1978 -79, District Pithoragarh (copy Annexure -3 to the petition), order dated 18 -12 -1971 , passed by Commissioner, Kumaun Division in appeal No. 08/71 -72 and order dated 19 -09 -1971, passed by Collector, Pithoragarh, in appeal No. 3/24 of 1969 -70, whereby all the said authorities, have rejected the petitioners' case to save the house No. 195 (new No. 677 and 675), situated in Bazar, Pithoragarh, from being auctioned in pursuance to realization of arrears of Income Tax and Sales Tax, outstanding against Krishna Nand Punera.
(2.)HEARD learned counsel for the parties and perused the record.
(3.)BRIEF facts of the case, as narrated in the writ petition are that one Sri Krishna Nand Punera used to carry business at Pithoragarh. Petitioners are related to said Krishna Nand Punera with the following pedigree :
Krishna Nand Punera was owner of several properties including the house situated in plot No. 195 in Bazar, Pithoragarh (herein after referred as house in dispute). He died on 26 -11 -1967, leaving behind a liability of payment of arrears of Income Tax and Sales Tax. It is alleged in the writ petition that a portion of aforementioned house, came into the share of Jagdish Chandra and Prakash Chandra (petitioners). The Collector, Pithoragarh (respondent No.3), issued a citation, and proceedings were drawn for sale of house in dispute for realization of arrears of Income Tax and Sales Tax, due from Krishna Nand Punera. Petitioners No.1 and 2, filed objections before the Collector, Pithoragarh, against the attachment and sale of the house in dispute. The same were rejected. On this, the said petitioners preferred appeal before the Commissioner, Kumaun Division, Nainital. At that stage, petitioner No. 3 - Geeta Devi also claimed the ownership of the house in dispute, alleging that she is adopted daughter of Dr. Sita Devi to whom the house in dispute was allegedly mortgaged by Krishna Nand Punera. The Commissioner, Kumaun Division, allowed the appeal on 28 -03 -1970 and remanded the matter back to Collector, Pithoragarh. Vide order dated 19 -09 -1971 (Annexure -1 to the writ petition), Collector, Pithoragarh, by a common order, again dismissed the objections, filed by petitioners No.1, 2 and 3. The petitioners No.1 and 2 again preferred appeal (petitioner No. :3 filed separate appeal) before Commissioner, Kumaun Division, who by a common order, dismissed the appeals, vide order dated 18 -12 -1971 (Annexure -2 to the writ petition). Meanwhile, the house in dispute, which was attached, was sold in auction and highest bid of respondent No.5 Murari Lal Sharma was accepted by the authorities concerned. The petitioners No.1 and 2, preferred a joint revision No.80 (Z) of 1971 -72, before the Board of Revenue, U.P.Allahabad, and petitioner No. 3 Geeta Devi, preferred revision No. 81 (Z) of 1971 -72, before said authority. Both the revisions were transferred to Board of Revenue at Lucknow, and renumbered as revisions No.9 and 10 of 1978 -79. The Board of Revenue at Lucknow, vide its judgment and order dated 28 -12 -1981 (Annexure -3 to the writ petition), dismissed the revision. Aggrieved by the aforesaid orders, passed by the Revenue authorities, this writ petition was filed before Allahabad High Court by the petitioners on 12 -07 -1982, where it was admitted on 27 -07 -1982. The writ petition is received by this Court under section 35 of U.P. Reorganisation Act, 2,000, for its disposal.

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