K.RAMASWAMY, S.R.PANDIAN
Lakshmanasami Gounder – Appellant
Versus
Commissioner Of Income Tax, Selvamani – Respondent
Judgment
K. RAMASWAMY, J.
(1) SPECIAL leave is granted.
(2) THIS appeal is against the judgment dated 4/04/1991 of the Madras High court. A sum of Rs. 12,163.50 was alleged to have been misappropriated by the appellant (now he was acquitted of the charge of misappropriation) and for the recovery thereof his 13.07 acres of coffee estate situated in Semmanthaputhur village was brought to sale under the Tamil Nadu Revenue Recovery Act, 1864 (for short the Act). On 30/03/1979 the sale by auction was held by the Tahsildar. Respondent 1 purchased for a sum of Rs. 12,225.00 and deposited a sum of Rs. 2,000.00 being 15 per cent of the sale price. Under S. 36 of the Act, respondent 1 should have deposited the balance consideration within 30 days from the date of the auction. On 23/10/1981 the sale was confirmed and the balance amount was deposited on 4/11/1981. The appellant filed an application but by proceeding dated 23/10/1981, the Revenue Divisional Officer overruled the objections and dismissed the application. On appeal the Additional District Collector, Salem set aside the sale on 13/10/1982. Respondent 1 filed Writ Petition No. 246 of 1984 in the High court. The learned
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.