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TMI Blog2009 (2) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ehta for the Petitioner. Mr. Pranav G. Desai for the Respondent. JUDGMENT The judgment of the court was delivered by JUSTICE D.A. MEHTA - This petition has been preferred seeking following reliefs:- "(a) this Hon'ble Court may be pleased to issue an appropriate writ, direction or order under Article 226 of the Constitution quashing and setting aside the orders passed by the 1st and 2nd respondents dated 4-5-2005 and 7-6-2005 respectively and set aside the auction sale held by the 2nd respondent on 18-3-2005; (b) that during the pendency and final hearing of this petition, the 2nd respondent be restrained from issuing sale certificates to the 22 purchasers of the plots illegally sold at auction sale conducted by the 2n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2005 auction sale was announced, but according to the petitioner, as the same was in relation to a different layout plan, different than the signed layout plan submitted by the petitioner, the petitioner opposed the auction, and accordingly the auction was deferred to 18/3/2005. The petitioner submitted written objections on 18/3/2005. However, on 18/3/2005 respondent no.2 conducted auction sale of 22 plots out of 35 plots in all, and the balance number of plots were to be put to auction sale on 21/3/2005 as announced on 18/3/2005. 4. At this stage, the petitioner approached the Court of Civil Judge (Senior Division), Jamnagar, seeking relief against respondent no.2, accompanied by an application for interim relief. Ad-interim injunct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond Schedule to the Act. The said part deals with "ATTACHMENT AND SALE OF IMMOVABLE PROPERTY". Rules 48 to 51 of the Second Schedule (the Rules), fall within the Division relatable to 'Attachment' while remaining Rules fall under the Division relating to "Sale". 7. Rule 52 stipulates that after attachment of a property the Tax Recovery Officer (TRO) has a discretion to direct sale of any immovable property, or such portion thereof, out of the property so attached, to satisfy the Tax Recovery Certificate. Under Sub Rule (2) of Rule 52 of the Rules, the Tax Recovery Officer is under a mandate to cause a Proclamation of the intended sale to be made in the language of the district where the immovable property, which is ordered to be sold, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Gazette, or any local newspaper, or in both. Thus the requirements of the said provision envisage that once the Tax Recovery Officer so directs the Proclamation made under Sub Rule (2) of Rule 52 containing the particulars mentioned in Rule 53 shall be published ether in the Official Gazette, or in the local newspaper, or in both. But the said Rule does not permit any variation in the contents of the Proclamation when a Proclamation has already been made under Rule 52(2) of the Rules. 10. In the present case, the Proclamation which appears at 'Exhibit-B' mentions 3 Recovery Certificates of different dates, seeking recovery of a sum of Rs.11,12,02,942/-. In so far as column relating to reserve price is concerned, it states that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... variation between the Proclamation made under Rules 52 53 read together and the public notice issued and published under Rule 54(2) of the Rules. The contention on behalf of the respondent authority that such a variation would have no material bearing in so far as the petitioner is concerned, and it would only be the prospective bidder who would be affected, can not be accepted. It is also not possible to accept the submission that when both, the Proclamation and public notice are read together, there is substantial compliance with the requirements of the Rules of the Second Schedule. 14. In the first instance, it is an admitted position between the parties that by virtue of agreement entered into in 1980, 60% of the realization from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to draw a fine distinction by stating that, said requirement of clause (b) of Rule 53 referred to Revenue Assessed upon the property and was not relatable to Municipal tax and, therefore, there was no requirement to mention the figure of Municipal Tax. This distinction is a distinction without any difference. If one reads the entire Rule 53, it becomes clear that, the purpose of specifying the contents in the Proclamation are for the purpose of judging the nature and value of the property in question. To put it differently, a prospective bidder must be made aware of outstanding liabilities vis-a-vis the property put to auction sale. Therefore, the contention that the term 'Revenue' does not take within its sweep, in so far as Rule 53 is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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