Wp/19545/2011 Of Busam Venkateswarlu v. Union Of India, Rep. By Commissioner, Income Tax

THE HON'BLE SRI JUSTICE GODA RAGHURAMandTHE HON'BLE SRI JUSTICE N. RAVI SHANKAR W.P.No.19545 of 2011 ORDER (Per Sri Justice Goda Raghuram) This writ petition is filed on 11.07.2011 challenging the saleof a residential building bearing door No.16-16/137, Desaipeta,Vetapalem Mandal, Prakasam District, in auction by the firstrespondent for recovery of arrears of income-tax, on severalgrounds; inter alia alleging that the auction was held nearly adecade after the property was attached; that the auction was heldon a National Holiday; that the description of the property sold wasnot correctly reflected; the sale was of an extent in excess of theland owned by the petitioner; that the respondents including theauction purchaser, the third respondent, colluded to deprive thepetitioner of his property; and that the property was sold for avalue much less than the market value of the property at the time. The property in question was earlier mortgaged by thepetitioner in favour of the second respondent Bank for obtaining aloan. In respect of the said transaction, there was a meanderingcourse of litigation between the petitioner and the secondrespondent, to which the Revenue was not a party. No reasons areoffered why the petitioner did not assail the auction and saleconducted on 25.10.2006, for nearly half a decade now. On the aforesaid facts and circumstances, the relief claimed in the writ petition cannot be granted on account of delay andlatches. The Writ Petition is accordingly dismissed at the stage ofadmission. There shall be no order as to costs. ___________________ GODA RAGHURAM, J Date:24.08.2011sj ___________________N. RAVI SHANKAR, J