N.M.KASLIWAL, J. - (1.) THIS case has along chequered history.
(2.) THE Commercial Taxes Officer, Pali, sent a requisition to the Collector, Pali and the Sub -Divisional Officer Pali under the provisions of the Rajasthan Land Revenue Act, 1956, (hereinafter referred to as 'the Act') for the recovery of Rs 7,447.80 from Shri Kapoor Chand, respondent No. 4 on account of Sales Tax Recovery against him. The Sub -Divisional Officer passed an order to recover the aforesaid amount as arrears of land revenue by attaching a shop belonging to Kapoor Chand situate in the market of Sumerpur. A sale proclamation was issued and the above shop was ordered to be sold on December 24, 25, and 26, 1966 and the Land Revenue Inspector Shri Pokar Das conducted the sale on the aforesaid dates and various persons including the petitioner Ganesh Ram gave their bids. As bid of Rs. 20,101/ -given by the petitioner being the highest, the sale was knocked down in his favour at 5 p m. on December 26, 1966. The case of the petitioner is that he immediately offered Rs 5,025/25 in cash to the Land Revenue Inspector, but he did not accept the same and stated that as he did not have proper and safe place with him at Sumerpur and that there was no means to proceed to Tehsil head -quarters at Bali to deposit the huge amount, he would accept crossed cheque in place of cash. The petitioner, therefore, gave a crossed cheque immediately of one -fourth amount of the highest bid and the same was accepted by the Inspector. The Inspector then submitted the record of the auction proceedings to the Tehsildar Bali on December 2/. 1966 along with the cheque. The Tehsildar passed an order on December 29, 1966 that one -fourth deposit should be taken in cash and the cheque should be returned. The petitioner in compliance of the above order immediately deposited Rs. 5,025.25 in cash in the Government treasury and the cheque was returned to him. The Tehsildar then sent the papers to the Sub -Divisional Officer, Bali for sanction. In the mean time one M/s Paras Finance Company, Jodhpurs, submitted an application on December 26, 1966, before the Sub -Divisional Officer, Bali, stating inter alia that the shop in question along with some other properties belonging to Kapoor Chand had been mortgaged for an amount of Rs 42,000/ - and in case the shop was to be put to auction it must be done by mentioning in the auction notice that it was subject to encumbrances. The Sub -Divisional Officer passed an order on the application on that very day. that auction proceedings could be stayed only on payment of the demand under protest. M/s Paras Finance Company did not deposit the amount of the demand and the auction proceedings continued and sale was knocked down as mentioned above. Shri Kapoor Chand, however, did not file any objection to the auction proceedings. The Sub Divisional Officer Bali then without waiting for 30 days confirmed the auction sale on January 5, 1967.
(3.) THEREAFTER , Paras Finance Company filed an application before the Sub -Divisional Officer on January 12, 1967, along with a certified copy of Revenue Appellate Authority dated January 8, 1967 purported to have been passed in appeal filed by M/s Paras Finance Company. It was submitted on behalf of M/s Paras Finance Company that the sale could be confirmed only, after expiry of one month from the sale.;