V. S. SIRPURKAR. C. J.

( 1 ) WE have heard Mr. Alok Singh, learned counsel for the petitioner as also Mr. K. P. Upadhayaya, learned counsel for the State.

( 2 ) THE petitioner herein challenges the citation and recovery certificate issued against him for recovering an amount of Rs. 1,10,480/ -. Following facts will clarify the controversy involved : a notification was issued for holding auction regarding forest crops including 248 mango trees, 25 Naspati trees, 12 guava trees and 13 Leechi trees of Bahadrabad baghin survey No. 1 and 2 of lot number 61 for the year 1993-94. The petitioner's case is that auction for that purpose was held on 15-3-1994 wherein, he was the highest bidder for the sum of Rs. 1,15,000/ -. According to the petitioner, the condition of the auction required the petitioner to pay Rs. 10,000/- alongwith the prescribed security amount and Income Tax payable immediately on the closing of the bid, that is on the same day when the bid was finalized and the balance amount was to be deposited within a period of one month therefrom. The condition No. 2 as pointed out before us and not contested by the other side in Hindi reads as under : (Vernacular matter omitted. .

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