K NAGARAJA GUPTA Vs. DEPUTY COMMERCIAL TAX OFFICER
LAWS(APH)-1992-3-67
HIGH COURT OF ANDHRA PRADESH
Decided on March 19,1992

K.NAGARAJA GUPTA Appellant
VERSUS
DEPUTY COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

B.Subhashan Reddy - (1.)In this writ petition, a challenge is made to the auction proceedings scheduled on 25-2-1992 under the impugned proceedings dt.l1-12-1991. The objection of the petitioner to the said proposed sale is based on the ground that the property bearing Municipal Door Nos.14/227 and 228 situated at Madanapalle of Chittoor district, belongs to him and that he is the absolute owner and possessor having purchased the same through the process of the Court in O.S.No.113/90 on the file of the Court of the Subordinate Judge, Madanapalle. The said Civil proceedings were initiated, according to the petitioner, when the fourth respondent erstwhile owner, did not perform his part of the contract. The relief of specific performance was granted and a decree was passed by the said Court and even when the said decree was not obliged by the second respondent, the sale deed was executed by the court itself.
(2.)His case is that agreement of sale was originally entered into on 19-11-1987 for a consideration of Rs.1,05,000/- and on the date of agreement of sale, advance amount of Rs.75,000/- was paid and the balance was payable within the stipulated time thereafter. But, however, the 4th respondent had committed breach of performance of his obligations under the above contract of sale, which necessitated the petitioner to institute the above suit. His further case is that when he came to know about the auction, he had filed a claim petition, but the same was not at all entertained. However, the date of the claim petition is not mentioned and inasmuch as the claim petition itself was not received., according to the petitioner, the question of its adjudication did not arise.
(3.)It is to be borne in mind that the proceedings of the Revenue Recovery Act, are analogous to several rales under Order 21 of the Code of Civil Procedure, and when a claim petition is preferred by a third party objecting the sale, it is the bounden duty of the authority conducting the sale to enquire into the said claim petition. There is no option for the authority as to whether the said claim petition can be entertained or not. Once the claim is preferred, the same has to be enquired into and adjudicated upon as it affects property rights.
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