By the Court.—The petitioners along with certain other persons were granted licenses for vending country made liquor, foreign liquor and bear for the years 1999-2001 in District Sikar, Rajasthan. In the year 1999-2000, petitioners defaulted in the payment of excise dues of Rs. 8,36,49,712/-. Accordingly, Collector, Sikar on 1.11.2000 sent a recovery certificate to the Collector, Ghaziabad, where the petitioners were said to be residing and having immovable property, to recover the aforesaid amount as arrears of land revenue. A citation for the said amount was issued by the Tehsildar, Ghaziabad on 6.12.2000. The properties of the petitioners at Ghaziabad were put to auction vide sale proclamation dated 15.5.2001 fixing 14.6.2001 but the auction could not be held. The District Excise Officer, Sikar vide letter dated 9.7.2001 addressed to the Collector, Ghaziabad instructed not to auction the properties of the petitioners for the time being. In the meantime, income tax department released sums of (i) Rs. 1,61,43,984.00, (ii) Rs. 1,80,26,031.00, (iii) Rs. 1,40,38,395.00, (iv) Rs. 1,77,54,741.00 and (v) Rs. 1,10,61,845.00 total Rs. 7,70,24,996.00 in favour of District Excise Off