Hon’ble Devi Prasad Singh, J.—Whether non-compliance of provision contained in Chapter X Section E of U.P. Zamindari Abolition and Land Reforms Rules, 1952 (in short hereinafter referred as the Rules) shall render the auction and sale of a property illegal and void, is the question involved for adjudication in the present proceeding ? Apart from Rules the provision contained in Order XXI Rule 54 of Code of Civil Procedure and the provision contained in Chapter X readwith Section 327 of the U.P. Z.A. and L.R. Act, 1950 (in short hereinafter referred as the Act) and certain other statutory provisions have been invited the attention of this court for interpretation which relates to procedure for recovery of dues as arrears of land revenue.

2. M/s Swadeshi Polytex Limited (hereinafter referred to as the SPL) is a company incorporated under the provisions of the Companies Act, 1956 (hereinafter referred to as the Companies Act) and has its registered office at Kavi Nagar, Industrial Area, Ghaziabad. While 33.609% of the shares were held by Swadeshi Cotton Mills Company Limited, Kanpur, (an unit of National Textile Corporation a Government of India enterprises) 28.0218% share are