V.G. Oak, C.J. - (1.) THESE two connected special appeals arise out of proceedings for realisation of certain taxes. Since the questions for consideration in the two appeals are largely common, it will be sufficient to refer in detail to the facts of one of the two cases.
(2.) SPECIAL Appeal No. 371 of 1967 arises out of writ petition No. 4512 of 1966 filed by Sudama Prasad and others. Certain dues under the Large Land Holdings Tax Act and other statutes were outstanding against Smt. Susheela Kumari and others, who are Respondents Nos. 3 to 20 in the writ petition. A proclamation for sale was issued. But the sale was postponed from time to time. On 20 -4 -1964 the sale was postponed to 1 -5 -1964. No fresh proclamation was issued either for 27 -4 -1964 or for 1 -5 -1964. Sudama Prasad and other Petitioners made the highest bid in the auction. The Petitioners' bid was approved by the Sales Officer and by the Collector. In due course the Commissioner also confirmed the sale in favour of the Petitioners or 14 -4 -1965. Respondents Nos. 3 to 20 filed a revision petition before the State Government. That revision petition was allowed by the State Government on 16 -8 -1966. The State Government set aside the Commissioner's order confirming the sale and directed that the land should be re -sold according to law. Sudama Prasad and others filed a writ petition challenging the order of the State Government, dated 16 -8 -1966. The writ petition was dismissed by a learned single Judge of this Court. Sudama Prasad and others have, therefore, come up in special appeal. The first contention of Mr. S.N. Kacker appearing for the Appellants is that the State Government had no power to interfere with the order of the Commissioner confirming the sale. The Respondents rely upon Section 219, Land Revenue Act. Section 219, Land Revenue Act states: The State Government may call for the record of any nonjudicial proceeding not connected with settlement held by any officer, subordinate to it and may pass thereon such orders as it thinks fit. The Board may call for the record of any case of a judicial nature or connected with settlement, in which no appeal lies to the Board....
(3.) ACCORDING to Section 293 of Act No. I of 1951, certain provisions of the UP Land Revenue Act apply to proceedings under Chapter X of Act No. I of 1951. Chapter X of Act No. I of 1951 deals with land revenue. Chapter X of the Land Revenue Act is mentioned in Section 293 of Act No. 1 of 1951. Section 219, Land Revenue Act appears in Chapter X of Land Revenue Act. The result is that Section 219, Land Revenue Act is to be deemed to be a part of UP Act No. I of 1951. In this way, Section 219, Land Revenue Act has been, as it were, incorporated in UP Act No. I of 1951.;