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As per case facts, the petitioner bought property from a vendor who was under tax investigation. Previous courts deemed the sale void as it occurred after tax proceedings began and
...dismissed the petitioner's appeals to the Division Bench and Supreme Court, advising a civil suit. The property was then auctioned. The petitioner appealed the auction notice to the High Court, asserting bona fide purchase and protection under a tax statute, but faced delays in numbering the civil suit due to a Bar boycott. The question arose how to balance the petitioner's claim, the tax department's recovery, and the successful bidder's rights. Finally, the High Court allowed the tax department to confirm the sale and issue a certificate to the bidder, subject to the outcome of the petitioner's civil suit. The petitioner was directed to expedite the civil suit to establish their rights as a bona fide purchaser, with all relevant parties to be included in the suit.
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