cent, was caused to be sold by the concerned Tahasildar for a meagre sum of Rs. 15,65,000/- (fixing the value at the rate of Rs. 3,000/- per cent); whereas the very same Tahasildar had issued solvency certificate valuing the said property for a sum of Rs. 34 lakhs, 7 years back. Since the amount was inadequate to discharge the liability, the present property was also proceeded against. Observing that, as per the report of the village officer, there was no direct road access to the present property and there was only a foot path to the land in question; the land value was reckoned by the Tahasildar at the rate of Rs.2,000/per cent and conducted the revenue sale, which was set aside as per Ext. P2. This led to the proceedings before the Commissioner for Land Revenue, ordering the matter to be reconsidered; pursuant to which, a re-inspection was conducted; the parties were heard and the sale was confirmed by the RDO in favour of the 9th respondent issuing Ext. P6 Sale Certificate. While stating that fixation of the value by the Tahasildar and conducting the sale of both the above properties was not correct or proper, it is specifically mentioned that more irregularities are with regard to the first auction sale in which '3.19 Acres' of land have been sold just for Rs. 15,65,000/. Further steps are stated as being followed, by sending necessary report recommending the Government to take appropriate action to cancel the said revenue
