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TMI Blog1982 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... clamation for sale of the property was issued on 22nd of July, 1970, and the date of auction was fixed on 8th of September, 1970. After that, the date of the auction was postponed three times and ultimately on 23rd of November, 1970, the auction took place. The highest bidder on that day was the petitioner, Shri Chhotu Sood, son of Shri Amrit Lal Sood, grandson of Shri Bhagwan Dass (defaulter) and auction was confirmed in his favour for Rs. 1,41,000. Some other persons including Gurdev Lal had also participated in the auction proceedings. Gurdev Lal's bid was Rs. 1,40,000. Certain complaints were made to the authorities that the auction was not properly held and that after the bid of Gurdev Lal, the TRO, Shri Sukhdev Singh, wrote the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the contention that the Financial Commissioner's order is not speaking order. Moreover, he affirmed the order of the Commissioner. Sitting on the revisional side, he was to give detailed reasons only if he was to disagree with the Commissioner. So far as the locus standi of Gurdev Lal, the objector, is concerned, the petitioner has relied upon Cherla Poulose Koovapally Kattavil v. K. P. Sathivan Nair, AIR 1970 Ker 94, wherein it is observed that even the auction purchaser has no locus standi. That auction took place under the Code of Civil Procedure and not under the I.T. proceedings. The Commissioner, in my view, even could go into the matter suo motu as certain patent illegalities were brought to his notice and specially when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority on his behalf. Rule 59(2) is in the following terms : " 59. (2) All persons bidding at the sale shall be required to declare if they are bidding on their own behalf or on behalf of their principals. In the latter case, they shall be required to deposit their authority, and in default their bids shall be rejected. " From a reading of this rule, it is plain that if a person takes part on behalf of another, he has to furnish the authority on whose behalf he took part in that auction proceedings. Admittedly, Shri Chhotu Sood did not participate in the proceedings. It was only one Mohit Kumar Sood, claiming to be a relation of Chhotu Sood, who participated in the auction proceedings and gave bid on his behalf but there is no document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several properties of the defaulter on July 22, 1970. Under the pro forma of sale the auction was fixed from 8th September, 1970, to 11th September, 1970, in the Tehsil office for all the properties without specifying any specific date for the auction of any individual property on a particular date. The TRO on 11th of September, 1970, recorded the following order: " As I am going back and Shri Krishan Lal Kanungo has been asked to conduct the sale of houses in Malla Silian and Talkian and there are no bidders for the remaining property, therefore, it is got proclaimed through Sri Devinder Kumar, peon of my office, that the remaining property will be sold by public auction on 7/8-10-1970 between 10 a.m. and 4 p.m." Again on 8th October ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alendar month from the date originally fixed for the sale. It seems that the TRO, Shri Sukhdev Singh colluded with the defaulter and he was in a hurry to conclude the bid in favour of the grandson of the defaulter, which is apparent from the complaints filed by Samitter Singh and Gurdev Lal. In these complaints it is mentioned that they were prevented from carrying on their bids and that the bid had been knocked down in favour of the petitioner suddenly and they were not allowed to give further bids. No other point is urged. For the reasons recorded, I am of the view that the impugned orders of the Commissioner as affirmed by the Financial Commissioner are reasonable, just and proper. The orders of the Commissioner and the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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