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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
C. Sowmya Raga – Appellant
Versus
Tax Recovery Officer – 3, Income Tax Department, Chennai – Respondent
| Table of Content |
|---|
| 1. background of the auction and legal history (Para 2 , 3 , 4) |
| 2. decisions on previous appeals and implications (Para 5 , 6 , 7) |
| 3. discussion of legal rights and proceedings (Para 10 , 11) |
| 4. balancing rights of parties in auction (Para 16) |
| 5. final order and directions (Para 18) |
ORDER :
C.SARAVANAN, J.
S. Premalatha, learned Senior Standing Counsel takes notice for the Respondents.
2. The Petitioner is before this Court against the impugned auction notice dated 25.09.2025. By the impugned auction notice, the auction was to be held on 28.10.2025 at 11.00 am.
3. The learned Senior Standing Counsel for the Respondents submits that indeed auction was held on 28.10.2025 and the successful bidder has also sought time for depositing the balance amount. It is noticed that earlier the Petitioner had approached this Court in W.P.No.28774 of 2019, wherein, the nd Petitioner had prayed for a mandamus to direct the 2 Respondent / Sub-Registrar to remove the attachment entry made by the 3rd Respondent / Tax Recovery Officer over the immovable property measuring 67 cents comprised in Survey No.238/4 (65 cents) and Survey No.238/5C (2 cents) situated at Mevalurkuppam Village, Sriperumbu
The validity of property transactions can be affected by the vendor's tax issues, leading to potential void status; bona fide purchaser claims necessitate separate civil proceedings for determination....
Confirmed auction sales cannot be set aside for alleged inadequacy of price or lack of publicity without proof of fraud or substantial injury.
Unregistered documents do not confer ownership of immovable property; valid title requires registration under the Transfer of Property Act.
(1) Attachment and auction of property – No application to set aside a sale on grounds of irregularity or fraud can be entertained on any ground which applicant would have taken on or before date on ....
The court affirmed that failure to comply with prior court orders and the finality of executed sale deeds limit the ability to contest auction proceedings under the Land Revenue Code.
A transferee from a judgment debtor during pending execution proceedings has no right to enforce claims against a valid auction purchaser, as the transfer is void under sections of the CPC.
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