The petitioners are challenging Ext.P11 and P12 orders whereunder the property purchased by the petitioners were held to be subject to sales tax liability due from the original owner of the properties by virtue of Section 26A of the KGST Act. The owner of the properties namely, 7th respondent is admittedly in arrears of sales tax to the tune of Rs.12,38,443/-. Since default continued after assessment, the property was sold in revenue auction on 16.1996 and the purchasers had in fact deposited 50% of the bid amount. However, since assessments were set aside and remanded in appeal proceedings on 26.1996, sale was revoked. Without noticing sales tax liability due from the defaulter, the civil court in execution proceedings, sold the very same properties on 111.1997, 112.1997 and 212.1998 respectively. In court auction, the properties were purchased by respondents 4 to 6, who in turn sold the same to petitioners vide Exts.P1 to P3 sale deeds. According to the petitioners, the properties are free from charge towards sales tax liability and therefore, sale in court auction and their subsequent purchase confer valid title for the properties free of charge. When the matter came u