Law:

Section:

Rules 63 and 60 the Schedule II of the Income-tax Act, 1961 - Conformation of sale - Whether rule 63 is in pari materia with Order 21, rule 92, of Civil Procedure Code, under this rule, TRO has no option but to confirm sale if there is no application for setting it aside - Held, yes - Whether mere fact that sale is subject to confirmation by TRO does not mean that TRO has discretion to refuse to confirm sale even if there is no application to set it aside - Held, yes FACTS For realising certain arrears of income-tax due from the petitioner rice mills, property in question brought to sale by the Special Deputy Tahsildar, under the provisions of the Second Schedule to the Act of 1961. The property was purchased by the petitioner for a sum of Rs. 10,200 subject to a mortgage in favour of the Indian Bank. The sale was on 9-3-1964. On 5-8-1964, without notice to the petitioner and without an application either by the Income-tax Officer, defaulter or any other interested person to set aside the sale, the Special Deputy Collector, the TRO by his order set aside the sale on the ground that the sale was vitiated by an irregularity in that the proclamation of sale did not mention the mortgage in favour of the Indian Bank, although the sale itself was subject to the mortgage. On writ the petitioner, contended that the TRO had no jurisdiction to set aside the sale in the absence of an application by anyone to set aside the sale. HELD It is evident that rule 63 is in pari materia with Order 21, rule 92, of the Civil Procedure Code. Under this rule, the TRO has no option but to confirm the sale if there is no application for setting it aside. The mere fact that the sale is subject to confirmation by the TRO does not mean that the TRO has the discretion to refuse to confirm the sale even if there is no application to set it aside. His jurisdiction to refuse to confirm a sale arises only if there is an application either under rule 60 or rule 61 to set aside the sale and not otherwise. In the present case it was admitted that the petitioner complied with all the requirements of law for perfecting his sale and that there was no impediment whatever for confirmation of the sale.…

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