JUDGMENT

V.N. Khare, J.-One Subramania Pillai took loan. It appears that he committed default in repaying the loan. With the result, the State of Tamil Nadu took proceedings for recovery of dues under Section 5 of the Tamil Nadu Revenue Recovery Act (hereinafter referred to as the Act ). In the said proceedings, the land measuring 2 acres 47 cents was put to sale by public auction treating the land as if it was owned by Subramania Pillai. The appellant herein purchased the said property at the said auction held on 21.11.1974. On 2.12.1974, the plaintiff-respondent filed an application under Section 38 of the Act praying therein for cancellation of auction sale in favour of the appellant. His case was that Subramania Pillai was not the owner of the said property and in fact it belonged to him. The respondent, on 1.4.1975, filed further objections. It appears that on the basis of the two objections filed by the respondent, the Collector ordered for an enquiry. After the matter was enquired into, the Collector on 11.1.1977, rejected the application of the respondent and confirmed the sale in favour of the appellant herein. On 4.2.1977, the sale certificate was issued in favour of the