The main legal point established is the requirement to adhere to the prescribed procedure under the Revenue Recovery Act for setting aside property sales, including timely objections and providing relevant information to the revenue authorities.

Manjula Chellur, J.

Appellant before us was the unfortunate writ petitioner, who is trying to get his right, title and interest confirmed over the property purchased by him from the fifth respondent. Admittedly, the fifth respondent was due certain amounts to the Sales-Tax Department and after demand notice, the matter was sent to the revenue officer concerned under the Kerala Revenue Recovery Act for recovery of the amount by sale of the properties belonging to the fifth respondent. Apparently, auction notice was issued on 22.12.1997 in respect of 40 cents of property of the fifth respondent. Subsequently, sale was conducted on 28.1.1998 which came to be confirmed on 28.3.1998. Admittedly, the sale in favour of the appellant-writ petitioner was in December, 1997.

2. According to the appellant-writ petitioner, by virtue of Exhibit P3, when the order of assessment came to be set aside on 19.3.1998, virtually there was no amount due from the fifth respondent to be recovered by the department. Further, by virtue of Exhibit P5 dated 26.9.1998, the entire assessment came to be dropped against the fifth respondent. In other words, there was no amount due as sales tax from the fifth respondent. It is also not in dispute, second respondent herein admittedly was the auction purchaser, in whose favour confirmation of sale came to be done on 28.3.1998 later on followed by document of conveyance. Meanwhile, Original Suit also came to be filed by the appellant in the month of January, 1998, i.e., on 23.1.1998 and apparently, no interim order of any nature came to be made so far as auction sale. Subsequently, only in the month of November, 1998, under Exhibit P6 the appellant, challenging the auction and also confirmation of sale, approached District Collector seeking setting aside of sale of property in favour of second respondent.

3. From the material on record it is discernible neither the original owner, fifth respondent nor this appellant after 19.3.1998 approached any of the authorities under the Revenue Recovery Act intimating that confirmation of sale cannot be made in the light of the sales tax authorities opining that no amounts were due from the fifth respondent towards sales tax. Till 26.9.1998, when the confirmation order came to be made by the Revenue Divisional Officer only in November such objection came to be raised, which were not considered by the District Collector concerned and aggrieved by the same, Writ Petition came to be filed before the learned Single Judge. The learned Single Judge dismissed the Writ Petition opining that the sale in favour of the writ petitioner-appellant does not appear to be a genuine sale at all. This conclusion was arrived at probably opining that the appellant-writ petitioner is a relative of defaulter fifth respondent and so also an agreement of sale between the appellant and the fifth respondent relates back to seven years prior to the so called sale in December, 1997. It is also on record that a portion of 40 cents purchased by the auction purchaser is sold in favour of third respondent. However, we are not concerned with said conveyance. If auction in favour of the second respondent is set aside, automatically the second sale also will be invalid. The question before us is whether the appellant-writ petitioner is entitled for the relief’s sought by him, i.e., setting aside the sale in favour of the second respondent auction purchaser. The provisions under which he could seek for setting aside sale of immovable property are Sections 52, 53 and 54 of the Kerala Revenue Recovery Act. Section 52 of the Act is an occasion when the amounts under demand are deposited. We are not concerned with such situation. The other provision under which sale could be set aside is Section 54, which has to be read along with the proviso, which reads as under:

"54. Order confirming or setting aside sale.- On the expiration of thirty days from the date of the sale, if no application to have the sale set a