( 1 ) BY this petition under Article 226 of the Constitution the petitioner seeks the quashing of the order passed by the Collector on 7-4-1976 and by the Additional Commissioner on 11-6-1976 confirming the sale of his property. The facts are these. The petitioner carried on grain business as commission agent. For the assessment years 1968-69 and 1969-70 the Sales Tax Officer, Orai, made ex parte assessments on him creating a liability of Ms. 16,000/-for each of these two years respectively. The petitioner filed appeals against those assessment orders and deposited a part of the amount of tax for each of these two years. As for the balance ammount the papers were forwarded to the Collector for realisation as arrears; of land revenue. The petitioners plots Nos. 403 (area 401 acres) and 507 (area 1. 12. acres), of village Udatpura were attached. The sale proclamation, was issued on 4-3-1975 and the auction sale took place on 21-3-1975. Sri, mantoley alias Mantai, respondent No. 5, offered highest bid of Rs. 13,000/- at that auction. That bid was accepted and he deposited Rs. 2,000/-on that very day and the balance of 25 per cent. of the sale price, that is Rs. l,250