IMPORTANT POINT
The court established that a valid auction sale under the Income Tax Act confers ownership rights, overriding claims of tenancy without proper evidence.

JUDGMENT :

Venuthurumalli Gopala Krishna Rao, J.

The appellants are the plaintiffs in O.S.No.7 of 1996 on the file of District Court, Vizianagaram and the respondents herein are the defendants in the same suit.

2. For the sake of convenience, both the parties in the appeal are one and the same.

3. The plaintiffs in O.S.No.7 of 1996 before the trial Court filed the suit with a prayer to declare that they are the absolute owners of the plaint schedule property and also for recovery of possession as prayed in the plaint.

4. The brief averments in the plaint filed by the plaintiffs are as follows :

(a) It is pleaded that the plaint schedule lands are ryotwari dry lands situated in Kanapaka Village. One Puvvada Satyanarayana Murthy of Vizianagaram is the owner and pattadar of the said lands and he has been in possession and enjoyment of the said lands. The said Puvvada Satyanarayana Murthy fell in arrears of income tax. In execution of the certificates forwarded by the Income Tax Officer, Vizianagaram, for the recovery of arrears of income tax, the plaint schedule lands were attached by the Tax Recovery Officer, Vijayawada, in the year 1967 and brought to sale. Ultimately, the sale of the said lands was held by public auction on 06-10-1979 by the Tax Recovery Officer, Visakhapatnam. The plaintiffs were the highest bidders in the said public auction and then sale was knocked down in their favour for Rs.33,670/-. They have deposited the entire bid amount and the sale was confirmed by the Tax Recovery Officer, Visakhapatnam, on 25-3-1986 and a sale certificate dated 25-3-1996 was issued in favour of the plaintiffs. Thus, the plaintiffs are the absolute owners of the plaint schedule lands and they are entitled to the possession of the said lands.

(b) It is further pleaded that after the sale was held by the Tax Recovery Officer, Visakhapatnam, on 06-10-1979, the defendants 1 and 2, the father of defendants 4 to 6 and the 7th defendant filed a writ petition vide W.P.No.6772 of 1979 on the file of this Court claiming to be in possession of the schedule lands as tenants under Puvvada Satyanarayana Murthy and the possession of the lands cannot be delivered to the plaintiffs. The said writ petition was dismissed on 15-3-1985. The 2nd defendant alone filed a writ appeal vide W.A.No.571 of 1985 against the orders passed in W.P.No.6772 of 1979. The writ appeal was also dismissed on 22-7-1985.

(c) It is further pleaded that thereafter, the 2nd defendant alone filed an application before the Tax Recovery Officer, Visakhapatnam, under the Income Tax Act, 1961. None of the defendants have chosen to implead the plaintiffs as respondents in the said application. The defendants claimed therein that they were the tenants under Puvvada Satyanarayana Murthy for some time in respect of the schedule lands and thereafter, they became full owners acquiring prescriptive title in respect of them and that as such, they sought for the sale held on 06-10-1979 being set aside. The said application was dismissed on 25-3-1986.

(d) It is further pleaded that the defendants have absolutely no right to impeach the sale of the lands held by the Tax Recovery Officer on 06-10-1979 on any ground whatsoever. They have absolutely no manner of right, title or legal possession to the said lands at any time. Puvvada Satyanarayana Murthy, original owner and pattadar of the schedule lands, died more than 30 years back.

(e) It is further pleaded that Buddharaju Venkatapathi Raju, the father of defendants 1 and 2 and the grand-father of defendants 4 to 6 also died more than 35 years back. Therefore, on the date of attachment of the schedule lands made by the T.R.O., Vijayawada, the said Venkatapathi Raju could not be a lessee of the said lands. After his death, defendants 1 and 2 or defendants 4 to 6 do not state to have obtained lease of the schedule lands from Puvvada Satyanarayana Murthy or his legal representatives. As the schedule lands are ryotwari dry lands in a Zeroiti village, no t