- (1.) Since these two writ petitions arise out of common dispute between the parties, therefore, they were heard together and are being decided by this common order.
(2.) Writ petition No. 6707/1990 was filed by petitioner, M/s. Tiwari Jhumarlal Swarooplal way back in the year 1990 with the prayer that by issuance of writ of Mandamus, the respondents be directed to dispose of the petitioner's application for restitution dated 06.08.1988 and to deliver possession of the petitioner's property known as Tewari Bhawan, Karauli, the sale of which has been set aside and to pay the amount illegally collected by Respondents No. 3, 4 and 5 and to make payment of the mesne profits also.
(3.) The petitioner has relied upon the judgment dated 31.08.1985 passed by the Board of Revenue for Rajasthan, Ajmer(for short 'the Board of Revenue'), deciding revision petition filed by the petitioner against the confirmation of sale of his property known as Tewari Bhawan situated in Karauli. The said property was auctioned by the respondent-Commercial Taxes Department for recovery of Rs. 5,26,397.88 which was said to be outstanding towards tax payable by the petitioner to the Commercial Taxes Department. In the auction held on February 25, 1978, highest bid of entire Tiwari Bhawan was Rs. 2,02,000/- which was of Respondents No. 4 to 8. The aforesaid auction sale was declared nullity and wiped out. It was further declared that there was no sale and purchasers acquired no rights in Tiwari Bhawan. In the concluding part of the judgment, while setting aside the confirmation of sale made by the Recovery Authority vide order dated 16.09.1978, the Board of Revenue remanded the matter back to the Recovering Authority with direction that he should immediately take steps for recovery of arrears of Rajasthan and Central Sales Tax outstanding against the petitioner since 1972 strictly in accordance with the provisions of law contained in the Rajasthan Land Revenue Act, 1956(for short 'the Act') and complete the recovery proceedings within a period of six months.;