JUDGMENT :

1. Heard Sri Manish Kumar Nigam, learned counsel for the petitioners, learned Standing Counsel for respondent nos.1 & 2 and Sri Deepak Kumar Jaiswal and Sri Sanjay Maurya, counsel for respondent nos.4 & 5.

2. Brief facts of the case are that there were certain sales take dues against the firm M/s Sudarshan Oil Mills Nasirabad, Padri Bazar, District-Gorakhpur for the year 1963-1964 to 1969-1970 for an amount of Rs.7764.57 + interest. Petitioners’ father Manohar Lal was a partner in the aforementioned firm. Recovery proceeding for the sales tax of the aforesaid firm were initiated and an order of attachment was issued by the Collector on 22.7.1975 attaching double storied house belonging to petitioners’ father. Thereafter a sale proclamation dated 2.9.1975 was issued by the Collector for the auction of the house belonging to petitioners’ father fixing 7.10.1975 under Rule 282 of the U.P.Z.A. & L.R. Rules. Since 7.10.1975 was a holiday, hence auction could not take place on 7.10.1975. An auction was held on 8.10.1975 without issuing any fresh proclamation for holding auction. Six persons participated in the auction and out of six persons, Sri Durga Prasad was the highest bidd