- (1.) ARUN KUMAR BIT, MEMBER-The dispute was regarding the auction conducted by Collector Ma-zaffamagar in the process of recovery proceeding for dues of sales tax and purchase tax from Shri Mustafa Khan, the father of the present revisionist. After receiving the recovery certificates, the Collector had issued the order of attachment of immovable property in form of agricultural plots situated in village-Buteera, Pargana-Shamli, Tahsil- Kairana and the sales officer was appointed under section 285-A, U.P-Z-A. & L.R. Rules. The consequent auction was postponed once, but subsequently took place on 12.3.1981. The sale performing through auction was carried out in four lots : A. Lot No. 1 involving the land area of 4-12-18 bigha was auctioned for Rs. 51,000/- in the name of highest bidder Shahjama Khan. B. Lot No. 2 involving the land area of 8-3-0 bigha was auctioned for Rs. 82,000/- in favour of Atahar Ali. C. Lot No. 3 involving the land area of 3-6-17 bigha was auctioned for Rs. 34,000/- in favour of Atahar Ali. D. Lot No. 4 could not be auctioned as no hid was received.
(2.) ALL the purchasers deposited 1/4-th of the auction amount on the date of auction i.e. 12.3.1981. The balance 3/4-th' amount was deposited by purchasers with the Collection Amin 6.3.1981. The related dispute came earlier vision to the Board of Revenue and Subsequently went to the Hon'ble High Court. Hon'ble High Court by its order date 12.4.2007 has asked the Board of Revenue for a fresh decision on specific point "as to whether the deposit was made in accordance with rules 285-E of ZALR rules or not" I have heard the arguments put warded by the both Counsels as well as perused the records. (A) The role of the defaulter- Undoubtedly there was no dispute regarding the arrears of Government dues, the recovery certificates and subsequent proceedings initiated by the Collector for recovery as arrears of land revenue. The procedure of appointing the recovery officer as well as the proclamation of all necessary notices were according to rules. In such a situation, the defaulter could have resorted to following alternative as enumerated in 285-C of UPZA&LR Rules. (before the onset of the sale):- "If the defaulter pays the arrears in respect of which the land or other immovable property is to be sold at any time the day fixed for the sale, to the person authorized to collect the amount in arrears or to the person appointed under Rule 285-A to conduct the sale, the sale officer on being of the payment, shall stay the sale." Or alternatively, (after the auction has been conducted) "285-H.(l) Any person whose holding or other immovable property has been sold under the act may, at any time thirty days from the date of sale, apply to have sale set aside on his depositing in the Collector's office. (a) for payment to the purchaser, a sum equal to 5 percent of the purchase money, and (b) for payment on account of the arrear, the amount specified in the proclamation in Z.A. from 74 as that for the recovery of which the sale was ordered, less any amount which may since the date of such proclamation of sale, have been paid on that account, and (c) the costs of the sale. On the making of such deposit, the Collector shall pass an order setting aside the sale: Provided that if a person applies under Rule 285-1 to set aside such sale, he shall not be entitled to make an application under this rule," "285-I (i) At any time within thirty days from the date of the sale, application may be made to the Commissioner to set aside the sale on the ground of some material irregularity or mistake in publishing or conducting it, but no sale shall be set aside on such ground unless the applicant proves to the satisfaction of the Commissioner that he has sustained substantial injury by reason of such irregularity or mistake.
(3.) IN the instant case, defaulter did not retort to 285-H as mentioned above. Whatever objections he had raised was disallowed first by Additional Collector and subsequently by Divisional Commissioner (Meerut) as no irregularity was found nor any substantial injury to him was established. After all, it was a fact that he had defaulted in payment of Govt. revenue leading to such coercive action. Therefore, he was not morally correct to raise any objection regarding the procedure adopted by the Collector in the sale procedure for the realization of Government arrears. (B) The role of the Purchaser-The role of the purchaser after bidding is enumerated in the following paras of ZA&LR Rules. "285-D The person declared to the purchaser shall be required to deposit immediately twenty-five per cent of the amount of his bid, and in default of such deposit the land shall forthwith be again put up and sold and such person shall be liable for the expenses attending the first sale and any deficiency of price which may occur on the re-sale which may be recovered from him by the Collector as if were an arrear of land revenue." In the instant case all the purchasers had deposited l/4th amount on the day of auction which is inputted. However, debatable point is about the deposit of the rest of the amount. For this the following procedure has been mentioned: "285-E. The full amount of purchase money shall be paid by the purchaser on or before the fifteenth day from the date of the sale at the district treasury or any sub-treasury and in case of default the deposit after the expenses of the sale have been defrayed there from, shall be forfeited to Government and the property shall be re-soid and the defaulting purchaser shall forfeit all claims to the property, or to any part of the sum for which it may be subsequently sold." ;