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[Cites 46, Cited by 2]

Gujarat High Court

Collector vs Liquidator - Petrofils Co-Operative ... on 23 October, 2015

Author: Akil Kureshi

Bench: Akil Kureshi, R.P.Dholaria

                 C/MCA/1412/2015                                                 ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               MISC. CIVIL APPLICATION (FOR REVIEW) NO. 1412 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008

                                              With
                           CIVIL APPLICATION NO. 7620 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                           CIVIL APPLICATION NO. 7623 of 2015
                                                In
                       MISC. CIVIL APPLICATION NO. 1412 of 2015
                                              With
                           CIVIL APPLICATION NO. 7627 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                       MISC. CIVIL APPLICATION NO. 3050 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                       MISC. CIVIL APPLICATION NO. 1900 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                       MISC. CIVIL APPLICATION NO. 1413 of 2015
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
                                              With
                           CIVIL APPLICATION NO. 3036 of 2010
                                                In
                    SPECIAL CIVIL APPLICATION NO. 4353 of 2008
         ==========================================================
                                   COLLECTOR....Applicant(s)


                                           Page 1 of 62

HC-NIC                                   Page 1 of 62     Created On Fri Oct 30 00:06:09 IST 2015
                   C/MCA/1412/2015                                               ORDER



                                    Versus
         LIQUIDATOR - PETROFILS CO-OPERATIVE LIMITED & 21....Opponent(s)
         ==========================================================
         Appearance:
         MR TUSHAR MEHTA-ASG, MR PRAKASH JANI-AAG, MS MANISHA L.
         SHAH-GP, MR PARTH BHATT-AGP for the State Government.
         MR R S SANJANWALA WITH WITH MR BHARAT JANI, ADVOCATE for the
         Opponent(s) No. 2 - 3 , 6 , 9 - 11
         MR MIHIR THAKORE FOR SINGHI & CO, ADVOCATE for the Opponent(s)
         No. 16
         MR P CHIDAMBARAM , SR COUNSEL , MR PR NANAVATI, DHAVAL DAVE
         WITH MR BS KHATANA, ADVOCATE for the Opponent(s) No. 19
         MR CZ SANKHLA, ADVOCATE for the Opponent(s) No. 14
         MR PERCY KAVINA WITH MR DEVANG VYAS for the Opponent(s) No. 1
         MR SHALIN MEHTA FOR MR HRIDAY BUCH, ADVOCATE for the
         Opponent(s) No. 17 - 18
         MR KI SHAH, ADVOCATE for the Opponent(s) No. 12 - 13
         MR KKASHYAP K PUJARA, ADVOCATE for the Opponent(s) No. 15
         MR PRANAV G DESAI, ADVOCATE for the Opponent(s) No. 4 - 8
         MR NIRUPAM NANAVATI WITH MR RUTVIJ M BHATT, ADVOCATE for the
         Opponent(s) No. 20
         ==========================================================

                 CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
                        and
                        HONOURABLE MR.JUSTICE R.P.DHOLARIA

                                     Date : 23/10/2015


                                       ORAL ORDER

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

 1. These   review   petitions   arise   out   of   the   judgement   dated  7.5.2015   passed   by   the   Division   Bench   of   this   Court   in  Special   Civil   Application   No.4353/2008.   MCA  No.1413/2015   filed   by   the   State   Government   in   which  Page 2 of 62 HC-NIC Page 2 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER prayer for review of the said judgement dated 7.5.2015 is  made,   may   be   considered   as   a   lead   matter.       Review  Petition   has   a   chequered   history.   Briefly,   as   possible  background facts are as under :

2. Special   Civil   Application   No.4353/2008   was   filed   by   the  Official   Liquidator   of   one   Petrofils   Cooperative   Ltd.   in  liquidation.   Petrofils   was   a   Cooperative   Society   in   which  Government of India held 84% of its share capital. It was a  society   included   in   Schedule­II   of   the   Multi­State  Cooperative   Societies   Act,   2002.   It   was   engaged   in  manufacturing   polyester,   fiber,   yarn.   For   setting   up   the  industrial   unit   and   a   township   for   the   employees   of   the  society,   the   land   was   needed   and   it   was   envisaged   that  such     lands   would   be   allotted   in   the     Gujarat   Industrial  Development   Corporation   ("GIDC"   for   short)   estate   at  Baroda.   At   the   request   of   GIDC   therefore,   the   State  Government initiated steps for acquisition of private lands  for such purpose. The land was acquired under the Land  Acquisition   Act,   1894,   by   issuance   of   notifications   under  sections 4 and 6  on 23.8.1979 and 21.8.1981 respectively. 

Consent award was passed on 13.10.1981. GIDC  paid the  entire   consideration   for   acquisition   inclusive   of   other  expenses barring Rs.1000/­ which was contributed by the  Government.  The land so acquired was leased to Petrofils  Page 3 of 62 HC-NIC Page 3 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER by   the   GIDC   and   the   industrial   unit   as   well   as   the  township     as   envisaged   came   into   existence.   Many   years  later however, Petrofils accumulated huge losses and went  into liquidation.  The Official Liquidator  was appointed  for  winding   up.   One   of   the   creditors,   IDBI,     approached   the  Debt Recovery Tribunal ("DRT for short) and filed a suit for  recovery.   DRT   allowed   the   suit   against   which   an   appeal  was filed before Debt  Recovery Appellate Tribunal ("DRAT"  for   short).   Pending   such   appeal,   notice   dated   16.8.2007  under   section   13(2)   of   the   Securitisation   and  Reconstruction   of   Financial   Assets   and   Enforcement   of  Security Interest Act, 2002 ("SARFAESI Act" for short) was  issued by IDBI. Official Liquidator of Petrofils, filed the said  petition  and challenged the notice.    The petition was later  on amended adding two prayers namely, for a declaration  that provisions of the SARFAESI Act are not applicable to  the   petitioner   in   view   of   the   provisions   contained   in   the  Multi­State Cooperative Societies Act, 2002, and to appoint  an Asset Sale Committee "to ensure total transparency in  the sale process". 

 3. Learned Single Judge by a detailed order dated 12.12.2008  set   up   a   Asset   Sale   Committee   and   laid   down   the  parameters for holding the auction of the properties of the  society  in liquidation.  Relevant  portion  of the order  reads  as under : 

Page 4 of 62

HC-NIC Page 4 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER "9.   There   was   suggestions   and   counter   suggestions   from   both  the sides and ultimately, it appears that the learned counsels are  on agreement for constitution of the Committee.
(i) The modalities to be undertaken for such Committee as stated  hereinafter:
A)   The   Committee   shall   comprise   of   the   liquidator   of   the  petitioner Society being Convener and Chairman.
B)   One   member   of   each   financial   institutions   who   are   having  status of secured creditor.
C) One member  of each  Bank  who  is having  status  of secured  creditors.
D) One member representing majority unsecured creditors.
E)   One   member   nominated   by   NCDC   re   representing  Contributors.
F) One  member  nominated  by the  Department  of Chemicals  &  Petrochemicals, Government of India.
(ii) In normal  circumstances,  it will  be for the Convener  of the  Committee   to   call   the   meeting   of   the   Committee.   However,   it  would be open for more than one or two members to request the  convener   to   convene   the   meeting   and   upon   such   request,   the  convener   shall   convene   the   meeting   within   15   days   from   the  receipt of such request. The decision of the Committee shall be  taken generally by majority. However, in case of any major policy  decision,  when   there   is   no  unanimous  agreement,  it  would  be  open to any member of the Committee either directly or through  the convener to approach  this Court in the present  proceeding  for intervention, if any, for exercise of the judicial power.
(iii)   The   Committee   shall   through   the   convener   undertake   the  exercise   of   preparing   the   valuation   report   of   the   assets.   The  Page 5 of 62 HC-NIC Page 5 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER valuation   shall   be   by   atleast   one   independent   Government  valuer. Such process for valuation report shall be completed by  31.01.2009.   IDBI,   which   is   the   lead   secured   creditor   ,  respondent   No.1   herein,   shall   also   be   at   the   liberty   to   get   the  valuation   report   prepared   of   the   assets   of   the   property   by   the  Government  approved valuer,  but such process  for preparation  of  the  valuation  report   shall  be  completed  by  31.01.2009.  The  petitioner shall permit access to the assets so as to enable the  valuer to prepare the report at the instance of IDBI which is the  lead secured creditor.

(iv)  Whichever highest valuation report is available on the record  of the property concerned, shall be the basis for fixation of the  upset   price   for   the   respective   assets,   may   be   in   one   lot   or  different lot as may be finalised by the Committee. The process  for issuing advertisement, open bid, inter se bidding amongst the  bidder and confirmation of sale, shall be finalised by Asset Sale  Committee, but subject to the approval granted by this Court.

(v)  It shall be specifically informed to the interested offerers who  may   deposit   earnest   money   that   they   may   be   required   to  undertake   inter   se   bidding   even   at   the   time   when   there   is  approval to be granted by this Court.

(vi)  The amount of deposit as EMD shall be in the separate Bank  account   with   any   nationalised   Bank   to   be   opened   by   the  Liquidator   of   the   petitioner   and   such   amount   shall   be  appropriated  or adjusted  only under  the specific  orders  of this  Court.

(vii)  After the approval granted by this Court, the price realised  shall be deposited with this Court and thereafter, the investment  shall be ordered as may be finalised by this Court.

(viii)  The aforesaid process of issuing advertisement and inter se  bidding   and   confirmation   before   the   Sale   Committee   shall   be  completed   within   a   period   of   2   months,   i.e.   on   or   before  31.03.2009.

Page 6 of 62 HC-NIC Page 6 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER

(ix)     The   expenses   for   advertisement   and   other   process   as  integral   part   of   the   sale   process,   until   it   is   approved   by   this  Court,   shall   be   borne   by   the   petitioner   Society   through   its  liquidator.   At   the   time   when   the   proposal   for   approval   is  submitted before this Court, the amount of EMD in the aforesaid  separate Bank account shall also be made available to this Court  for directions to be deposited as may be finalised by this Court. 

(x)     The   aforesaid   would   be   the   function   of   the   Committee.  However, in the event there is any major dispute or there is any  grievance   on   the   part   of   any   member   of   the   Committee  pertaining   to   major   policy   decision,   it   would   be   open   to   any  member   of   the   Committee   to   move   this   Court   for   appropriate  clarification and/or directions."

 4. On   6.4.2010,   upon   an   application   filed   by   the   Official  Liquidator,   the   Division   Bench   of   this   Court   confirmed  some of the sales affected by the liquidator through auction  conducted by the Asset Sale Committee.  

 5. On   22.6.2011,   the   Division   Bench   disposed   of   the   writ  petition taking note of the fact that what was in challenge  before the High Court was notice under section 13(2) of the  SARFAESI   Act   and   there   is   a   remedy   of   appeal   under  section 17 of the said Act, if any measure is taken by the  secured creditor under section 13(4).The Court observed as  under : 

"Today when the matter was taken up, it is stated that the  matter is still pending for settlement, but this Court is not  inclined to grant time, as in the present case only a notice  Page 7 of 62 HC-NIC Page 7 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER under   Section   13(2)   of   the   SARFAESI   Act   is   under  challenge  and  this  Court  is not  inclined  to interfere  with  such notice, under Article 226 of the Constitution of India.  There is also a remedy of appeal under Section 17 of the  SARFAESI   Act   if   any   measure   is   taken   by   the   secured  creditor under Section 13(4) of the SARFAESI Act.
Learned   counsel   for   the   petitioner   and   the   respondents  would submit that number of properties have already been  auction  sold by the Liquidator  and the amount  has been  deposited with this Court, and therefore the Liquidator be  directed   to   withdraw   the   amount   and   to   disburse   the  amount  amongst  the  creditors  on  proportionate  basis.  In  this   regard,   we   may   only   observe   that   this   Court   is   not  inclined to decide the main issue as measures have already  been   taken   under   the   SARFAESI   Act   and   there   is  efficacious   remedy   before   Debt   Recovery   Tribunal.   We  allow   the   Liquidator   to   withdraw   the   amount,   if   any,  deposited   with   the   Court   pursuant   to   the   interim   orders  passed  by this  Court  in the  present  case,  and  direct  the  Liquidator   to   keep   the   amount   in   a   separate   interest  bearing   no   lien   account   till   the   matter   is   settled   by   the  Liquidator,  if  he  is   empowered   under   the  law,  or   by  any  competent   authority   or   a   Court   of   competent  jurisdiction/Debt Recovery Tribunal.
The  Registrar  General  of this  Court  is directed  to release  the   amount   in   favour   of   Liquidator,   if   any   amount   is  deposited   pursuant   to   the   order  passed   by  this  Court  in  the present case, after proper verification of the Liquidator  by learned counsel for the petitioner. It is expected that the  matter will be resolved on an early date. The writ petition  stands disposed of."

 6. Such order of the Division Bench was  carried in appeal by  the Official Liquidator before the Supreme Court, since the  challenge   raised   in   the   petition   to   the   validity   of   notice  Page 8 of 62 HC-NIC Page 8 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER under   section   13(2)   of   the   SARFAESI   Act   was   not  entertained by the High Court. SLP came to be disposed of  by an order dated 29.3.2012 in the following manner :

"Shri H.P. Raval, learned Additional Solicitor General appearing  for the petitioner, on instructions,  would submit that he is not  interested   in   prosecuting   the   Special   Leave   Petition   against  respondent   nos.2   and   14   for   the   present   and,   accordingly,  requests us to delete respondent nos.2 and 14 from the array of  parties, at his risk. Request sought for is granted. Petitioners are  permitted to delete respondent nos.2 and 14, at his risk.
Learned   Additional   Solicitor   General  for  the   petitioner   submits  that respondent nos.1, 3 to 13 and 15 have entered into a joint  agreement   for   amicable   settlement   dated   7.3.2002.   In   view   of  that, he requests this Court to permit the petitioner to withdraw  the Special Leave Petition. Permission sought for is granted and  the Special Leave Petition is disposed of as withdrawn.
Liberty   granted   to   the   petitioner,   if   need   arises,   to   make  appropriate application for modification/recalling of the orders.
I.A. no.1 is disposed of accordingly.
Ordered accordingly." 

 7. The   State   Government   had   filed   earlier   review   petition  Misc.   Civil   Application   No.54/2014   and   sought   recall   of  two orders passed by the High Court. First was one dated  6.4.2010   in   which,   as   noted,   the     Court   allowed   the  liquidator   to   confirm   the   sale.   The   other   was   one   dated  22.6.2011   by   which   the   Division   Bench   disposed   of   the  writ petition. The review petition was based on the State's  contentions   that   the   land   was   acquired   by   the   State  Page 9 of 62 HC-NIC Page 9 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Government  at the instance  of GIDC.  The contribution  of  Rs.1000/­  was  paid  by the Government.  The lands  never  vested   in   GIDC.   Any   disposal   of   such   lands   without   the  involvement of the State Government was not permissible.  It   was   also   contended   that   the   land   use   cannot   be  changed. The provisions of Gujarat Industrial Development  Act ("GID Act" for short) were referred to contend that even  if one public purpose for which the land was acquired no  longer   survived,   any   change   of   use,   that   too   for   other  public purpose, could be made only with prior sanction of  the State Government. It was also contended that the sales  suffer   from   serious   defect.   According   to   the   Government,  the valuations relied upon by the Sale committee were not  properly carried out. The lands were sold at abysmally low  prices.   Correct   market   price   was   not   fetched.   There   was  serious cartelization in the process. It was urged that the  offers made by different auction participants were so close  to each other that the prior meeting of mind was manifest.  It was also  highlighted  that in some  cases soon  after the  auctions   were   held,   there   were   internal   migration   of   the  directors of the participating companies, further pointing to  the factor of cartelization.

 8. The  Review  petition  was  strongly  opposed  by the  auction  purchasers   and   the   official   Liquidator   on   the   ground   of  delay   as   well   as   on   merits.   Their   case   was   that   the  Page 10 of 62 HC-NIC Page 10 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Government   had   no   stakes   in   the   matter.   The   land   was  acquired   for   the   purpose   of   GIDC   and   it   stood   vested   in  GIDC   by   virtue   of   section   30   of   the   Gujarat   Industrial  Development   Act.   Auctions   were   properly   held,   valuation  reports from Government approved valuers were obtained.  The   auctions   were   supervised   by   Asset   Sale   Committee  appointed   by   the   High   Court   and   the   High   Court   had  confirmed the sales.

 9. Division Bench of this Court by judgement dated 8.5.2014  allowed   the   delay   condonation   application   of   the   State  Government and also granted the review petition. Both  the  orders   dated   6.4.2010   and   22.6.2011   were   recalled.  Certain observations were made on the question of vesting  of land. The Bench had also taken note of concern of the  State   Government   regarding   correct   market   price   not  having been fetched during the auction and taken note of  the   counter   valuation   reports   submitted   by   the   State  Government to highlight this aspect. It was held that when  such facts are emerging  from the record,  we cannot  shut  our eyes completely to certain data presented by the State.  The   stand   of   the   Government   was   that   there   was   huge  difference in the price at which the land was sold and the  Government   Jantri   rates   prevailing   during   the   period   in  question. It was observed that :  

Page 11 of 62

HC-NIC Page 11 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER "15.   We   have   noticed   the   yawning   gap   between   the   two  valuations. We have also noticed that the sale was confirmed by  the Court in a brief order primarily on consent which would not  reflect any independent scrutiny by the Court about the various  factors   which   now   the   State   wants   to   present   before   the   High  Court.   In   this   context,   some   of   the   other   factors   of   the  participating   parties   in   the   successive   auction   attempts   also  cannot  be  completely  ignored.  We  may  clarify  that  this  should  not   be   seen   as   our   acceptance   of   the   States   rather   frontal  accusations of fraud. This is only one of the indicators to accept  the request of the State to condone the delay and to enable the  State to place full facts and argue its point before the Court." 

  The operative portion of the said order reads as under:   

"26.  Under the circumstances, the following order is passed :
1)  Orders   dated   22.6.2011   passed   in   Special   Civil   Application  No.4353/2008   and   dated   6.4.2010   passed   in   Civil   Application  No.3036/2010 are recalled. 
2) Writ petition being Special Civil Application No.4353/2008 is  revived and shall be placed before appropriate Court for hearing.
2) Till such time the Court grants first hearing, all parties shall  maintain status­quo with respect to the lands in question. 

27.   Civil   Application   and   Misc.   Civil   application   stands  disposed   of   accordingly.   Rule   made   absolute   in   Civil  Application."

 10. One   of   the   auction   purchasers   Avni   Infrastructure  filed   a   review   petition   being   Misc.   Civil   Application  Page 12 of 62 HC-NIC Page 12 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER No.3307/2014  which came to be dismissed by the Bench  on   21.11.2014.   The   Official   Liquidator   carried   the   review  judgement dated 8.5.2014 before the   Supreme Court but  the  SLP was dismissed.

 11. This   cleared   the   decks   for   fresh   consideration   of  Special   Civil   Application   No.4353/2008.   The   Division  Bench by its judgement in review dated 7.5.2015 held that  the land had vested in GIDC. The stand of the  Government  that   the   ownership   of   the   land   remained   with   the  Government  and  the  titles  never  passed  on  by vesting  in  GIDC   was   not   accepted.   It   was   observed   that   merely  because the State Government had invested Rs.1000/­ for  acquiring the land for public purpose would not mean that  the land belonged to the State Government or the acquired  land had vested in the State Government. The Court was of  the opinion that possession of the land was never taken by  the   Government  under  the   land  Acquisition  Act  and   was  taken  only by GIDC.  The Division  Bench  (Coram : Acting  Chief  Justice  V.M.  Sahai  and Justice  R.P.  Dholaria)  by a  detailed   CAV   judgement   dated   7.5.2015   disposed   of   the  writ petition in the following terms :  

"38. The State Government had no right to file a review petition  before this Court on the ground that the writ petition was filed  without   joining   the   State   Government   as   party   as   the   State  Government   had   no   right   whatsoever   as   the   land   in   dispute  Page 13 of 62 HC-NIC Page 13 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER never vested in the State Government nor the State Government  ever took  possession  over  the land  in dispute.  Therefore,  there  was   no   question   of   vesting   the   land   in   the   State   Government  under   Section   16   of   the   LA   Act.   The   GIDC   never   raised   any  objection to the auction sale as it was well aware of the auction  sale   and   as   a   matter   of   fact,   has   issued   No   Objection   to   the  respondent   Nos.16   to   18   as   it   was   well   aware   of   the   entire  proceedings.  However,  by way  of  abundant  caution,  GIDC  was  also impleaded as party to the writ petition. However, more than  two years have passed and due to the review petition filed by the  State Government, the respondent Nos.16 to 18 could not enjoy  the fruits of the leasehold rights in the land purchased by them,  nor   could   they   construct   the   industry   or   residential   township,  the   interest   of   justice   demands   that   the   concerned   authority  shall   complete   the   formalities   expeditiously   as   the   GIDC   has  leased out the land for public purpose to fulfill the object of GID  Act.
39.   By   judgment  dated  22.6.2011,   this  Court   had  allowed   the  Liquidator   to   withdraw   the   amount   deposited   with   the   Court  pursuant   to   the   interim   orders   passed   by   this   Court.   The  Registrar General of this Court had been directed to release the  amount   in   favour   of   Liquidator,   and   the   amount   deposited  pursuant to the order passed by this Court in the present case,  after proper  verification  had been  withdrawn  by the Liquidator  and paid to the Secured Creditors on pro­rata basis and no one  has   come   up   to   contest   this   writ   petition   except   the   State  Government   which   has   no   legal   right   or   title   over   the   land   in  dispute, in our considered opinion, the dispute having been set  at   rest,   this   petition   is   liable   to   be   disposed   of   so   that   the  respondent Nos.16 to 18 may use the property for the purpose  for which they have purchased it in Court auction. 
40. This writ petition is finally disposed of with a direction to the  GIDC and other concerned authorities to expeditiously complete  the   formalities   so   that   the   object   of   Gujarat   Industrial  Development Act, 1962 is achieved. The State Government  and  Page 14 of 62 HC-NIC Page 14 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER the Collector, Vadodara are directed not to create any hindrance  in   implementation   of   the   Project   by   the   auction   purchasers.  There shall be no order as to costs. Civil Application also stands  disposed of."

Sd/­ (V.M.SAHAI, ACJ.) Sd/­  (R.P.DHOLARIA, J.) Mr. P.K. Jani, learned Additional Advocate General assisted  by Mr. Parth Bhatt, learned Assistant Government Pleader  appearing for respondent Nos.19 to 21 has prayed that this  judgment  be stayed  for a period  of  six  weeks.  We do not  find any reason to stay our judgment. The oral prayer for  grant of stay is rejected. "

 12. Against the said judgement of the Division Bench, the  State Government preferred SLP before the Supreme Court.  The   SLP   came   to   be     dismissed   by   an   order   dated  20.5.2015 as under : 

"ORDER On   the   facts   of   this   case,   we   are   not   inclined   to   exercise   our  jurisdiction   under   Art.136   of   the   constitution   of   India.   The  special   leave   petition   is   accordingly   dismissed.   However,   the  question of law is kept open."  

 13. This fresh review petition has been filed by the State  Government   seeking   recall   of   the   judgement   dated  7.5.2015   in   Special   Civil   Application   No.4353/2008   on  various grounds.   Misc. Civil Application No.1412/2015 is  filed by the  Collector, Vadodara for the same purpose. Now  Page 15 of 62 HC-NIC Page 15 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER GIDC also has joined the State Government and filed Misc.  Civil Application No.1900/2015 seeking recall of the same  judgement.   All   these   proceedings   pertain   to   the   sale   of  Petrofils land at Baroda. While the proceedings were going  on, Asset Sale Committee also auctioned one parcel of land  of Petrofils situated  at Ankleshwar. Since this auction sale  and   validity   thereof   was   not   pointedly   questioned   by   the  State   Government   in   the   earlier   proceedings,   Misc   Civil  Application   No.3050/2015   is   filed   by   the   Collector,  Bharuch for recall of the same judgement. Civil Application  No.7620/2015   is     filed   by   the     Collector   Bharuch   for  impleading  the  Collector,  Bharuch  as well  as the auction  purchaser   of   Ankleshwar   property   as   party   in   the   main  petition. Similar prayers are made in Civil Applications No.  7623/2015 and 7627/2015 which is filed by the  Collector,  Vadodara.

 14. Appearing   for   the   State   Government,   learned  Additional   Solicitor   General   Shri   Tushar   Mehta   raised  following contentions :

1) Admittedly   the   Government   had   contributed   Rs.1000/­  for   the   acquisition   of   the   land.   The   land   was   acquired  under   the   Land   Acquisition   Act   read   with   section   30   of  the GID Act. Nevertheless, when the acquisition is carried  out by the State Government, with contribution from the  Page 16 of 62 HC-NIC Page 16 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Government   funds,   the   land   would   vest   in   the   State  Government.
2) Our   attention   was   drawn     to   section   17A   of   the   Land  Acquisition Act as applicable to the State of Gujarat which  provides   that   when   any   land   vests   in   the   State  Government   or   any     Corporation   owned   by   the   State  Government under the provisions of the Land Acquisition  Act, 1894, it shall be lawful with the previous sanction of  the   State   Government   to   use   such   land   also   for   any  different   public   purpose   other   than   for   which   its  possession was taken. It was therefore, contended that it  was not possible for GIDC to divert the land use for any  purpose  other  than  the public  purpose  for which  it was  acquired. It was contended that in the present case, if the  purpose of setting up of Petrofils was exhausted, the land  could be used for some other public purpose by the State  Government   or   at   any   rate   by   GIDC   with   previous  sanction of the State Government. In  any case, the land  cannot be sold for any commercial use as was done in the  present case.
3) It was further contended that the Supreme Court having  dismissed   the   SLP   by   a   non­reasoned   order,   review  petition   would   be   maintainable.   In   this   context,   our  attention was drawn to the decision of the Supreme Court  Page 17 of 62 HC-NIC Page 17 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER in case of Abbai Maligai Partnership Firm and another v. 

K.   Santhakumaran   and   others  reported   in   (1998)   7  Supreme   Court   Cases   386   which   was   considered   by  another   three   Judges   Bench   in   judgement   in   case   of  Kunhayammed   and   others   v.   State   of   Kerala   and  another  reported in (2000) 6 Supreme Court Cases 359.  Our attention was also drawn to the later decision in case  of  Khoday   Distilleries   Limited   and   others   v.  Mahadeswara   S.S.K.   Limited  reported   in   (2012)   12  Supreme Court Cases   291 to contend that when SLP is  dismissed without assigning reasons, it would be open for  the High Court to entertain a review petition. Decision in  case of Board of Control for Cricket, India and another  v. Netaji Cricket Club and others  reported in AIR 2005  Supreme   Court   592(1)   was   cited   in   support   of   his  contention that the  Court had sufficient powers to review  a   judgement   where   an   error   of   law   or   fact   apparent   on  record is pointed out.

15.   Learned Additional Advocate General Shri P.K. Jani  represented   the   Collector,   Vadodara,   and   raised   the  following contentions :

1) There were gross illegalities and material irregularities  committed   in   conducting   the   auction.   The   valuation  Page 18 of 62 HC-NIC Page 18 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER reports   did   not   contain   any   basis   for   the   valuations  adopted. There was collusion between the participating  auctioneers. A fraud was perpetrated by cartelization. 

Valuable lands were sold at a throw away price. These  contentions were raised before the Division Bench but  were not decided.

2) The   land   had   vested   in   the   Government.   It   was   not  even   the   case   of   GIDC   that   the   land   had   vested   in  GIDC.

3) Entire   issue   in   the   writ   petition   was   regarding   the  applicability   of   SARFAESI   Act   in   face   of   Multi­  Cooperative    Societies  Act    and  the   validity  of  notice  under   section   13(2)   of   the   SARFAESI   Act   on   such  ground.  

4) Following   decisions   were   cited   to   urge   the     Court   to  exercise review powers in such facts :  

1)  Indian Charge Chrome Ltd. and another v. Union of India  and others reported in (2005) 4 Supreme Court Cases 67.
2)   Shivdeo Singh v. State of Punjab and Haryana  reported in  AIR 1963 Supreme Court 1909.
3)  S. Nagaraj v. State of Karnataka reported in 1993 (4) (Supp)  Supreme Court Cases 595.
5) Following decisions were cited to contend that it is the  Page 19 of 62 HC-NIC Page 19 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER duty of the  Court supervising the sales to ensure that  full sale consideration  at the market  value  is fetched  for the property under sale :
1)    Navalkha   and   sons   v.   Ramanya   Das  reported   in   1969(3)  Supreme Court Cases 537.
2)    Divya  Manufacturing Company Private Limited v.  Union  Bank of India reported in 2000(6) Supreme Court Cases 69.
3)    Fcs   Software   Solutions   Ltd.   v.   La   Medical   Devices   Ltd. 

reported in 2008 (10) Supreme Court Cases 440.

4)   Shradha Aromatics Private Limited v. O.L. Of Global Arya  Industries   Limited  reported   in   2011(6)   Supreme   Court   Cases 

207.

5)   Manoj Naik & Associates v. Official Liquidator  reported in  2015(3) Supreme Court Cases 112.

 

 16. Counsel Shri N.D. Nanavati for GIDC also adopted a  similar   stand   and   contended   that   Division   Bench   in   the  judgement under consideration could not have doubted the  locus   of   the   State   Government   and   GIDC,   since   such  issues were already concluded in the review judgement of  the Court. 

 17. Counsel Shri Percy Kavina for the Official Liquidator  Page 20 of 62 HC-NIC Page 20 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER submitted   that   though   previously   the   Official   Liquidator  had   supported   the   confirmation   of   auction   sale,   upon  further   scrutiny   of   the   auctions,   it   emerges   that   auction  proceedings   were   vitiated.   The   Official   Liquidator   has  therefore, in the present case filed an affidavit supporting  the   case   of   the   State   Government   and   the   GIDC.   He  submitted   that   out   of   the   four   properties   which   were  situated   in   Vadodara,   which   were   auctioned,   GIDC   had  executed  lease  in favour  of Petrofils  for only  two  of  them  and in two other cases, mere allotment letters were issued.  He   therefore,   submitted   that   these   two   properties   could  never be part of auction sale since no title even ever passed  on to Petrofils.

 18. Learned   senior   counsel   Shri   P.     Chidambaram  appeared   for   Avni   Infrastructure,   respondent   no.19,   and  raised the preliminary contention regarding maintainability  of the review petitions. His contentions can be recorded as  under :

1) That once the Supreme  Court had dismissed  the SLP,  review petition was not maintainable. 
2) Specially   when   an   SLP   is   dismissed   with   reasons,  howsoever  brief,  as in the present  case,  review  by the  Page 21 of 62 HC-NIC Page 21 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER High Court would be completely shut out. 
3) When the  Supreme Court observed "question of law is  kept open",  it only means that such a question may be  gone into by the Supreme Court at a later stage and not  by the High Court. 
4) Reliance was placed on order XLVII Rule 9 of the Code  of Civil Procedure to contend that a review of an order  passed upon a review would not be maintainable. 
5) Even   on   merits,   the   review   petitioners   have   failed   to  make   out   any   case.   The   Division   Bench   having  examined all the aspects of the matter and having given  detailed consideration, even if two views are possible, it  would   not   be   open   for   the   Court   to   review   the  judgement  
6) Counsel highlighted that insofar as Avni Infrastructure  is concerned,  there is no allegation  of diversion  of the  use of the land. The factory, plant and machinery were  purchased   and   are   being   put   to  same   use   as  initially  envisaged.
7) Following   decisions   were   cited   in   support   of   the  contention   that   once   a   SLP   is   dismissed,     review  Page 22 of 62 HC-NIC Page 22 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER petition would not be maintainable :
1)      Abbai   Maligai   Partnership   Firm   and   another   v.   K.  Santhakumaran and others(supra).
2)      Kunhayammed   and   others   v.   State   of   Kerala   and  another(supra).
3)      K.Rajamouli   v.   A.V.K.N.   Swamy  reported   in   (2001)   5  Supreme Court Cases 37.
4)   Meghmala and others v. G. Narasimha Reddy and others  reported in (2010) 8 Supreme Court Cases 383.
5)  Gangadhara Palo v. Revenue Divisional Officer and another  reported in (2011) 4 Supreme Court Cases 602.
 
8) In support of the contention  that in exercise of review  powers under Article 226 of the   Constitution also the  Court would be bound by the provisions of Order XLVII  Rule 1, counsel relied on following decisions  :
1)   Meera Bhanja(Smt.) v. Nirmala Kumari Choudhury (Smt.)  reported in (1995) 1 Supreme Court Cases 170
2)        Union   of   India   and   others   v.   B.   Valluvan   and   others  reported in (2006) 8 Supreme Court Cases 686  Reliance   was   also   made   to   Gujarat   High   Court   rules   which  provides   that   in   civil   as   well   as   criminal   proceedings,   Civil  Page 23 of 62 HC-NIC Page 23 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Procedure Code and Criminal Procedure Code respectively would  apply to the extent the same are not inconsistent.

 19. Counsel   Shri   Shalin   Mehta   for   other   purchasers  namely,   respondents   no.   17   and   18   while   adopting   the  contentions   of   Shri   Chidambaram   additionally   contended  as under :

1) There would be no review when two views are possible  as in the present case.
2) There is no evidence of any mal practice or fraud or even  insufficient  sale  consideration   during  the   auctions.  He  submitted that the Government valuation which is made  the basis of targeting the auction sales itself is flawed. 

There   is   no   material   in   support   of   such   valuation.  Comparison is made of leasehold lands with valuation of  freehold lands which is wholly impermissible.

3) Question  of adequate  sale consideration  was examined  by   the   Division   Bench   while   disposing   of   the   writ  petition after review. 

4) Heavy   reliance   was   placed   on   the   decision   of   the  Supreme  Court  in case  of  Major General Kapil Mehra  and others v. Union of India and another  reported in  (2015)   2   Supreme   Court   Cases   262   as   well   as   in  judgement   of   the   Supreme   Court   in   case   of  Vedica  Page 24 of 62 HC-NIC Page 24 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Procon Private Limited v. Balleshwar Greens Private  Limited & others reported in AIR 2015 Supreme Court  3103,  to   contend   that   confirmed   auction   sales   should  not be lightly disturbed. The purchasers have paid full  sale   consideration   and   additionally   incurred   huge  expenditure   for   transfer   of   lands.   Their   projects   are  stalled on account of pending litigation.

 20. Counsel Shri Sanjanwala appearing for the IDBI bank  opposed   the   review   petition   contending   that   huge  outstanding debts of IDBI and other financial institutions  are   involved.   Even   after   distribution   of   the   sale   proceeds  collected through various auction sales, a very small part  of the original debt would be realized. Any further delay is  detrimental to the interest of the financial institution.

 21. Before entering into the merits of the review petition,  we   must   deal   with   the   preliminary   objection   of   the  maintainability   itself.   This   contention,   we   may   recall   is  based on the following premises :

 22. Firstly that once the SLP is rejected irrespective of the  nature of rejection, review by the High Court simply would  not be permissible. Second, that when   SLP is rejected by  recording reasons, review petition thereafter, at the hands  Page 25 of 62 HC-NIC Page 25 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER of   unsuccessful   party   is   totally   barred.   Third,   that   when  the Supreme Court records "question of law is kept open",  the   same   would   mean   only   for   being   considered   by   the  Supreme Court at a later stage and not by this Court or by  any other Court.  Lastly, in terms of Order  XLVII Rule 9 of  the Code of Civil Procedure, a review in an order on review  is not permissible.

23. In   case   of  Abbai   Maligai   Partnership   Firm   and  another  (supra),   the   three   judges   Bench   of   the   Supreme  Court   severely   criticized   the   parties   for   approaching   the  High   Court   after   dismissal   of   the   SLP   and   observed   that  the   same   amounted   to   abuse   of   the   process   of   law   and  parties   had   indulged   in   vexatious   litigation.   The   Court  strongly   deprecated   the   manner   in   which   the   review  petitions   were   filed   and   heard   by   the   High   Court   after  dismissal   of   the   SLP.   This   judgement   came   up   for  consideration   before   the   another   three   Judges   Bench   in  case of  Kunhayammed and others(supra). The issue  was  examined in light of doctrine of merger as well as binding  effect   of   the   law   laid   down   by   the   Supreme   Court   under  Article 141 of the Constitution. It was held that disposal of  the SLP by a speaking order or a reasoned order would not  involve   the   principle   of   merger   but   the   rule   of   discipline  and   the   principles   flowing   from   Article   141   of   the  Page 26 of 62 HC-NIC Page 26 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Constitution  would  be  attracted.  It  was   further  held  that  when   leave   is   granted   and   appeal   is   dismissed   even  without assigning reasons, it will still be a dismissal of the  appeal   and   the   decision   of   the   Court   would   result   in  superseding the decision, attracting the doctrine of merger.  It was however, held that when the dismissal is not of the  appeal but of the special  leave, and no reasons are cited,  neither   the   doctrine   of   merger   nor   Article   141   of   the  Constitution   would   be   attracted   to   such   an   order.  Following   observations   of   the   Supreme   Court   may   be  noted:

"40.   A petition seeking grant of special leave to appeal may be  rejected for several reasons. For example, it may be rejected   (i)  as barred by time, or (ii) being a defective presentation,  (iii) the  petitioner   having   no   locus   standi   to   file   the   petition,     (iv)   the  conduct  of the petitioner disentitling  him to any indulgence  by  the   Court,   (iv)   the   question   raised   by   the   petitioner   for  consideration   by   this   Court   being   not   fit   for   consideration   or  deserving being dealt with by the apex court of the country and  so   on.   The   expression   often   employed   by   this   Court   while  disposing   of   such   petitions   are   ­   heard   and   dismissed,  dismissed, dismissed as barred by time and so on. May be that  at   the   admission   stage   itself   the   opposite   party   appears   on  caveat or on notice and offers contest to the maintainability of  the   petition.   The   Court   may   apply   its   mind   to   the  meritworthiness of the petitioners prayer seeking leave to file an  appeal   and   having   formed   an   opinion   may   say   dismissed   on  merits. Such an order may be passed even ex­parte, that is, in  the   absence   of   the   opposite   party.   In   any   case,   the   dismissal  would   remain   a   dismissal   by   a   non­speaking   order   where   no  reasons have been assigned and no law has been declared by the  Supreme   Court.   The   dismissal   is   not   of   the   appeal   but   of   the  Page 27 of 62 HC-NIC Page 27 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER special   leave   petition.   Even   if   the   merits   have   been   gone   into,  they   are   the   merits   of   the   special   leave   petition   only.   In   our  opinion   neither   doctrine   of   merger   nor   Article   141   of   the  Constitution   is   attracted   to   such   an   order.   Grounds   entitling  exercise  of  review  jurisdiction  conferred  by Order  47 Rule  1 of  the C.P.C. or any other statutory provision or allowing review of  an order passed in exercise of writ or supervisory jurisdiction of  the High Court (where also the principles underlying or emerging  from   Order   47   Rule   1  of   the   C.P.C.   act   as   guidelines)   are   not  necessarily the same on which this court exercises discretion to  grant or not to grant special leave to appeal while disposing of a  petition for the purpose. Mere rejection of special leave petition  does   not   take   away   the   jurisdiction   of   the   court,   tribunal   or  forum   whose   order   forms   the   subject   matter   of   petition   for  special  leave  to  review  its  own  order  if grounds  for  exercise  of  review jurisdiction are shown to exist. Where the order rejecting  an   SLP  is  a speaking  order,  that  is,   where  reasons  have   been  assigned by this Court for rejecting the petition for special leave  and   are   stated   in   the   order   still   the   order   remains   the   one  rejecting  prayer for the grant  of leave  to appeal.  The petitioner  has   been   turned   away   at   the   threshold   without   having   been  allowed to enter in the appellate jurisdiction of this Court. Here  also the doctrine of merger would not apply. But the law stated  or declared by this Court in its order shall attract applicability of  Article   141   of   the   Constitution.   The   reasons   assigned   by   this  Court   in   its   order   expressing   its   adjudication   (expressly   or   by  necessary implication) on point of fact or law shall take away the  jurisdiction of any other court, tribunal or authority to express  any opinion in conflict with or in departure from the view taken  by this Court because permitting to do so would be subversive of  judicial   discipline   and   an   affront   to   the   order   of   this   Court.  However   this   would   be   so   not   by   reference   to   the   doctrine   of  merger. 
44.  To sum up our conclusions are :­ 
(i) Where an appeal or revision is provided against an order  passed  by a court,  tribunal  or any other authority  before  Page 28 of 62 HC-NIC Page 28 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER superior forum and such superior forum modifies, reverses  or affirms the decision put in issue before it, the decision  by   the   subordinate   forum   merges   in   the   decision   by   the  superior forum and it is the latter which subsists, remains  operative and is capable of enforcement in the eye of law. 
ii)   The   jurisdiction   conferred   by   Article   136   of   the  Constitution is divisible into two stages. First stage is upto  the   disposal   of   prayer   for   special   leave   to   file   an   appeal. 

The   second   stage   commences   if   and   when   the   leave   to  appeal   is   granted   and   special   leave   petition   is   converted  into an appeal. 

(iii)   Doctrine   of   merger   is   not   a   doctrine   of   universal   or  unlimited   application.   It   will   depend   on   the   nature   of  jurisdiction   exercised   by   the   superior   forum   and   the  content   or   subject­matter   of   challenge   laid   or   capable   of  being   laid   shall   be   determinative   of   the   applicability   of  merger.   The   superior   jurisdiction   should   be   capable   of  reversing,   modifying   or   affirming   the   order   put   in   issue  before   it.   Under   Article   136   of   the   Constitution   the  Supreme   Court   may   reverse,   modify   or   affirm   the  judgment­decree or order appealed against while exercising  its   appellate   jurisdiction   and   not   while   exercising   the  discretionary   jurisdiction   disposing   of   petition   for   special  leave   to   appeal.   The   doctrine   of   merger   can   therefore   be  applied to the former and not to the latter. 

iv) An order refusing special leave to appeal may be a non­  speaking order or a speaking one. In either case it does not  attract   the   doctrine   of   merger.   An   order   refusing   special  leave to appeal does not stand substituted in place of the  order under challenge. All that it means is that the Court  was not inclined to exercise its discretion so as to allow the  appeal being filed. 

v) If the order refusing leave to appeal is a speaking order,  i.e. gives reasons for refusing the grant of leave, then the  order   has   two   implications.   Firstly,   the   statement   of   law  contained   in   the   order   is   a   declaration   of   law   by   the  Supreme   Court   within   the   meaning   of   Article   141   of   the  Page 29 of 62 HC-NIC Page 29 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Constitution.  Secondly, other than the declaration  of law,  whatever is stated in the order are the findings recorded by  the  Supreme  Court  which  would  bind  the  parties  thereto  and   also   the   court,   tribunal   or   authority   in   any  proceedings   subsequent   thereto   by   way   of   judicial  discipline, the Supreme Court being the apex court of the  country. But, this does not amount to saying that the order  of the court, tribunal or authority below has stood merged  in the  order  of the Supreme  Court  rejecting  special  leave  petition or that the order of the Supreme Court is the only  order   binding   as   res   judicata   in   subsequent   proceedings  between the parties. 

(vi)  Once  leave  to  appeal  has  been  granted  and  appellate  jurisdiction of Supreme Court has been invoked the order  passed in appeal would attract the doctrine of merger; the  order   may   be   of   reversal,   modification   or   merely  affirmation. 

(vii)   On   an   appeal   having   been   preferred   or   a   petition  seeking   leave   to   appeal   having   been   converted   into   an  appeal before Supreme Court the jurisdiction of High Court  to entertain a review petition is lost thereafter as provided  by sub­rule (1) of Rule (1) of Order 47 of the C.P.C." 

24. In   case   of  Gangadhara Palo  v.  Revenue  Divisional  Officer and another (supra), similar view was expressed as  under : 

"7.     The   situation   is   totally   different   where   a   special   leave  petition is dismissed without giving any reasons whatsoever. It is  well   settled   that   special   leave   under   Article   136   of   the  Constitution   of   India   is   a   discretionary   remedy,   and   hence   a  special  leave petition  can be dismissed  for a variety  of reasons  and not necessarily on merits.  We cannot say what was in the  mind   of   the   Court   while   dismissing   the   special   leave   petition  without giving any reasons. Hence, when a special leave petition  is dismissed  without  giving  any reasons,  there  is no merger  of  Page 30 of 62 HC-NIC Page 30 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER the   judgment   of   the   High   Court   with   the   order   of   this   Court.  Hence, the judgment of the High Court can be reviewed since it  continues   to   exist,   though   the   scope   of   the   review   petition   is  limited  to errors  apparent  on the  face of the  record.  If, on the  other  hand,  a special  leave  petition  is dismissed  with  reasons,  however meagre (it can be even of just one sentence), there is a  merger   of   the   judgment   of   the   High   Court   in   the   order   of   the  Supreme Court. (See the decisions of this Court in the cases of  Kunhayammed   V.   State   of   Kerala   (2002)   8   SCC   361,   S.  Shanmugavel Nadar      vs. State of Tamil Nadu  JT (2002) 7 SC  568 ; State of Manipur v Thingujam Brojen meetei AIR 1996 SC  2124   and   U.P. State Road Transport Corporation v. Omaditya  Verma  AIR 2005 SC 2250)." 
   

25. We   are   conscious   that   there   have   been   some  decisions     of   the   Supreme   Court   taking   slightly   different  approach depending on the facts   of the case on hand. It  was therefore, that a reference was made to larger Bench in  case   of  Khoday   Distilleries   Limited   and   others(supra).  However, the detailed consideration and pronouncement of  law made by the supreme Court  in case of Kunhayammed  and others(supra)  in our understanding  continue  to hold  the field.

26. The   question   therefore   is,    in   the   present  case  was  the  SLP  dismissed  by citing  reasons  or  was  a  simplicitor  order of dismissal. We have reproduced the order of SLP in  the earlier portion of this judgment. The order records that  on facts of this case, the Court was not inclined to exercise  Page 31 of 62 HC-NIC Page 31 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER jurisdiction under Article 136 of the Constitution of India.  While  therefore,  dismissing  the SLP the   Court proceeded  to observe "However, the question of law is kept open". In  our understanding neither the expression that on the facts  of   the   case,   the     Court   was   not   inclined   to   exercise  jurisdiction under Article 136 or that the question of law is  kept open, would indicate the reasons for not entertaining  the SLP. As has been observed in case of   Kunhayammed  and   others(supra)   and  Gangadhara   Palo   v.   Revenue  Divisional   Officer   and   another  (supra),   SLP   can   be  dismissed for variety of grounds, could be on the ground of  delay, latches, equity or simply because the Supreme Court  thinks   in   a   given   set   of   facts,   it   is   not   appropriate   to  exercise   discretionary   power   to   entertain   the   SLP.   The  thrust of the order was that the Court was not inclined to  exercise jurisdiction under Article 136 of the  Constitution.  Mere   expression   of   disinclination   coined   in   a   slightly  different   phraseology   does   not   amount   to   giving   reasons.  Further   the   expression   "question   of   law   is   kept   open" 

would   only   guard   against   any   future   contention   that   the  Supreme  Court had confirmed  the ratio of the judgement  under   challenge   whereby   either   giving   rise   to   a   possible  contention of merger or that even in future cases, Supreme  Court would be precluded from considering such an issue  in better facts.
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27. When the Supreme Court records that the question of  law   is   kept   open,   undoubtedly   it   is   meant   to   be  reconsidered   in   future   by   the   Supreme   Court   only.   The  question   of   law,   as   correctly   contended   by   Shri   P.  Chidambaram, is not kept open for the High  Court. This is  precisely   what   was   held   and   observed   by   the   Division  Bench   of   this     Court   in   an   unreported   decision   in   Tax  Appeal   No.   380/2013   dated   9/12/2013.   We   are   in   full  agreement   with the view expressed therein. It was a case  where  an issue  of unabsorbed  depreciation  under section  32(2)   of   the   Income   Tax   Act,   1961,   was   raised   by   the  Revenue   before   the   High   Court.   An   identical   issue   was  already   decided   by   the   High   Court   in   case   of  General  Motors India (P) Ltd. v. Deputy Commissioner of Income  Tax  reported   in   (2013)  354   ITR  244(Guj)   by   allowing  the  appeal  of  the  assessee  and  setting  aside  the  order  of the  Commissioner.   The   judgement   of   the     High   Court   was  carried in appeal before the Supreme Court. The Supreme  Court dismissed the SLP making it clear that the question  of   law   is   kept   open.   When   a   similar   question   came   up  before   the   High   Court   in   the   Tax   Appeal,   the   Revenue  argued that when the Supreme Court has left the question  of   law   open,   it   would   be   open   for   the   High   Court   to  reconsider the issue regardless of the judgement of another  Page 33 of 62 HC-NIC Page 33 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Division Bench in case of General Motors Pvt. Ltd.(supra).  It   was   in   this   background,   Division   Bench   made   the  following observations :

"[10]   Now   so   far   as   the   submission   made   by   learned   counsel  appearing   on   behalf   of   the   revenue   that   though   against   the  decision   of   the   Division   Bench   of   this   Court   in   the   case   of  General   Motors   India   (P)   Ltd   Vs.   Deputy   Commissioner   of   Income   Tax  (supra),   as   such,   Special   Leave   to   Appeal   was  preferred before the Honble Supreme Court and the same came  to be dismissed by the Honble Supreme Court on the ground of  delay and kept the question of law open, this Court may consider  the   question   of   law   raised   on   merits   is   concerned,   the   same  cannot   be   accepted.   It   is   required   to   be   noted   that   as   such,  consideration   of   the   question   raised   with   respect   to   set   off   of  unabsorbed depreciation on merits, there is a direct decision of  the Division Bench of this Court in the case of  General Motors  India (P) Ltd Vs. Deputy Commissioner of Income Tax (supra).  Against   the   said   decision,   the   Special   Leave   to   Appeal   was  preferred and the same came to be dismissed on the ground of  delay  and the Honble  Supreme  Court  kept the question  of law  open. Therefore, it can not be said that the said question of law  is   kept   open   by   the   Honble   Supreme   Court   to   consider  subsequently   by   this   Court   Coordinate   Bench.   It   can   be   said  that   the   said   question   of   law   is   kept   open   by   the   Honble  Supreme  Court to consider  subsequently  in other  cases by the  Honble  Supreme  Court.  So far as this Court  is concerned,  the  decision   of   the   Division   Bench   of   this   Court   in   the   case   of  General   Motors   India   (P)   Ltd   Vs.   Deputy   Commissioner   of   Income Tax  (supra)  is binding  unless a contrary  view is taken  and  the  matter  is referred  to the  Larger  Bench.  In view  of  the  decision   of   the   Division   Bench   of   this   Court   in   the   case   of  General   Motors   India   (P)   Ltd   Vs.   Deputy   Commissioner   of   Income Tax  (supra) which has been relied upon by the learned  ITAT while passing the impugned judgment and order, as such,  no   question   of   law   much   less   any   substantial   question   of   law  arises now."
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28. We are in full agreement with the view so expressed  and   in   our   understanding   brings   about   a   correct   legal  position.   When   a   question   of   law   is   kept   open   by   the  Supreme   Court   not   entertaining   a   SLP   against   the  judgement   of   the   High   Court,   in   fact,   what   is   done   is  neither to confirm nor to dilute the ratio of the judgement  under   challenge.   That   however,   does   not   mean   that   the  High Court in a future case is allowed to take a fresh view  ignoring   the   law   of   precedence.   It   only   means   that   the  Supreme Court refused to bind itself or put its seal on the  ratio   propounded   by   the   High   Court   in   the   judgement  under   challenge.   Therefore,   when   an   identical   question  comes up before the same High Court and is presented for  consideration   before   a   Bench   of   coordinate   strength,   by  virtue of principles of law of precedence, the Bench would  be bound by the ratio of the earlier judgement of the High  Court, unless persuaded to refer it to a larger Bench. This  is precisely what has been recorded by the Division Bench  in   the   said   case   and   this   is   why   the   Bench   was   of   the  opinion   that   it   had   either   to   follow   the   ratio   in   case   of  General Motors  or make a reference to the larger Bench.  This   per­se   however,   would   not   mean   that   the   review  consideration   is   shut   out,   if   the   review   is   otherwise  maintainable. Normally, in almost all the cases, the same  Bench would be reconsidering the matter  on the grounds  Page 35 of 62 HC-NIC Page 35 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER raised in the review petition. If in the process, it is found  that   the   proposition   of   law   laid   down   suffers   from   some  error apparent on face of the record, review certainly would  be available. In other words, if a decision has become final,  it would continue to bind the Bench of coordinate strength  of   the   same   High   Court   in   future   though   in   SLP   the  Supreme   Court   it   might   have   been   observed   that   the  question  of  law is kept  open.  But  when  a review  petition  comes before the same Bench, it is the judgement in review  which   is   being   criticised.   It   would   have   the   same  limitations as in any other case of review where SLP may  not   have   been   filed.   Nothing   more   nothing   less.   In   other  words, the expression "question of law is kept open" does  not put any additional fetters on the High Court exercising  review powers. 

29. Coming   to   the   question   of   limitation   under   Order  XLVII Rule 9, we may notice that the Constitution Bench of  the Supreme Court in case of Shivdeo Singh (supra),  held  that the High Court has inherent powers to review its own  judgements  to prevent  miscarriage  of justice  or to correct  grave and palpable errors committed by it. It was held as  under :

"It is sufficient to say that there is nothing in Article 226 of the  Constitution to preclude a High Court from exercising the power  of review which inheres in every court of plenary jurisdiction to  Page 36 of 62 HC-NIC Page 36 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER prevent  miscarriage  of  justice  or  to  correct  grave  and  palpable  errors committed by it."

30. This   view   has   been   reiterated   in   several   decisions  later.   In   case   of  Gujarat   University   v.   Sonal   P.   Shah  reported in 1982 AIR GUJ 58, Full Bench of this Court had  held   that   the   provisions   of   the   Code   of   Civil   Procedure,  Order XLVII,  are not applicable to the  High Court's power  of   review   in   the   proceedings   under   Article   226   of   the  Constitution.   It   was   however,   recognized   that   such  inherent   powers   are   not   treated   as   unlimited   or  unabridged,   but   they   are   to   be   invoked   on   the   grounds  analogous  to the grounds mentioned  in Order XLVII  Rule 

1.  N.H. Bhatt, J. in his judgement which through separate  reasons, was concurred by other two members forming the  Bench, observed as under :

"So   I   find   that   the   following   legal   propositions   stand   firmly  established: ­  (1) The provisions of the civil procedure Code in Order 47 are not  applicable   to   the   High   Court's   power   of   review   in   proceedings  under  Art. 226 of the Constitution: 
(2) The said Powers are to be exercised by the High Court only to  prevent  miscarriage  of  justice  or  to  correct  grave  and  palpable  errors. (The epithet "palpable" means that which can be felt by a  simple touch of the order and not which could be dug out after a  long drawn out process of argumentation and ratiocination).  (3) The inherent powers, though ex facie Plenary, are not to be  treated as unlimited or unabridged,  but they are to be invoked  on   the   grounds  analogous  to   the  grounds   mentioned   in  Order  Page 37 of 62 HC-NIC Page 37 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER 471 Rule 1; namely; 
(i)discovery of new and important matter or evidence which the  party seeking the review could not produce at the time when the  earlier order sought to be reviewed was made, despite exercise of  due diligence. (ii) existence of some mistake or error apparent on  the   face   of   the   record,   and   (iii)   existence   of   any   analogous  ground. (These are the very three grounds referred to in order 47  Rule I Civil P. C. and by declaration of law at the hands of the  Supreme   Court   in   the   above   case   they   are   the   hedges   or  limitations of the High Court's power.)" 

31. We   are   conscious   that   in   later   judgements,   the  Supreme Court has with greater emphasis laid down that  the scope of the review by the Supreme Court under Article  226 would be confined to the review powers under Rule 1  of Order   XLVII   namely, to correct the error apparent on  the   face   of   the   record.   These   observations   were   made   by  the  Supreme Court in case of  Meera Bhanja(Smt.)(supra)  as   pointed   out   by   the   learned   senior   counsel   Shri  Chidambaram  as also  in case  of  B. Valluvan and others  (supra).   These   observations   however,   were   made   more   to  highlight that even while exercising such inherent plenary  powers of review, the  High Court would not be justified in  reversing   its   earlier   decision   on   reconsideration   of   the  entire evidence taking a different view on merits. In other  words, if two views are possible, it would not be a ground  for reviewing the earlier judgement. 

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32. While therefore, recognising the parameters of power  of   review   by   the   High   Court   and   being   at   all   times  conscious of provisions of Rule 1 Order XLVII, it cannot be  stated that  for all procedural aspects, Order XLVII with its  rigidity must apply to review before the High Court in writ  petition.   This   is   neither   being   stated   by   the     Supreme  Court   in   the   above   two   judgements   nor   flows   from   the  decision of Full Bench in case of  Sonal P. Shah(supra). In  other words, therefore, even a review consideration by the  High Court under Article 226 of the Constitution must be  within the principles analogous to those flowing from Rule  1   Order   XLVII.   Such   review   proceedings   would   not   be  bound by procedural aspects flowing from rest of the Rules  of Order XLVII.

 33. Rule 9 of Order XLVII does recognize a limitation on a  Civil Court exercising review powers when it provides that  "no application to review an order made on application for  a review or a decree or order passed or made on a review  shall be entertained". This bar on review application thus  comes   at   two   stages.   Firstly,   Rule   9   prohibits   an  application for reviewing an order made on an application  for   review.   In   other   words,   an   order   passed   on   review  petition   cannot   be   the   subject   matter   of   another   review.  This second stage prohibition comes against a review of a  Page 39 of 62 HC-NIC Page 39 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER decree or order passed on a review by the Court. 

34. We   are   doubtful   whether   this   provision   by   itself  would  shut  out  review of the judgement,  in which  issues  are different from those arising in the earlier review order.  However,   we   need   not   settle   this   issue   in   the   present  proceedings that too without full debate. Suffice it to say,  as noted earlier,  rigid bar flowing from Rule 9 Order XLVII  would not shut out the consideration of review by the High  Court   under   its   inherent   powers   as   held   by   the  Constitution   Bench   judgement   of   the   Supreme     Court   in  case of Shivdeo Singh (supra). 

 35. This brings us to the merit of the review petition. As  noted, the State's objections to the judgement under review  are principally, two fold. Firstly that the land vested in the  Government and that therefore, neither GIDC nor Petrofils  and   as   a   substitute   of   Petrofils,   its   Official   Liquidator,  could deal  in the land freely. Any finding  by the Division  Bench to the contrary was an error apparent on face of the  record. Second grievance of the State was that its detailed  objections to the auction sales and its confirmation before  the Division Bench, were not decided.  

36. Judgement of the Division Bench dated 7.5.2015 was  Page 40 of 62 HC-NIC Page 40 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER rendered   by   a   Bench   comprising   of  Acting   Chief   Justice  V.M. Sahai and Justice R.P. Dholaria. The review petition  was   entertained   and   admitted   by   the   same   Bench.  However, before it could be finally disposed of, Acting Chief  Justice V.M. Sahai retired and that is how this new Bench  has been formed by the present Acting Chief Justice.

 37. Nevertheless,   we   are   acutely   conscious   that   we   are  exercising   review   powers   and   must   view   the   State's  contentions   within   the   narrow   confines   of   the   review  jurisdiction. In that context,  had the question of vesting of  the land been the only consideration, we would have been  wholly  unjustified  in entertaining  the review petition.  The  Division   Bench   had   at   length   considered   the   State's  objections and the legal contentions. The view of the Bench  was   that   the   land   did   not   vest   in   the   Government   but  vested   in   GIDC.   That   the   Government   never   took   the  physical   possession   of   the   land     under   the   Land  Acquisition Act so as to claim vesting. Relevant provisions  of the  Land Acquisition Act and Sections 30 and 32 of the  Gujarat   Industrial   Development   Act   were   noted   and  interpreted.  It  was   held  that  the  land  had  now  vested  in  the  Government. Reference was also made to Section 17A  of the Land Acquisition Act in the context of the contention  of diversion of land use. Even if two views were possible, it  Page 41 of 62 HC-NIC Page 41 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER would  be completely    out of bounds  to upset  factual  and  legal  conclusions  arrived  in the previous  innings.  In fact,  we   notice   that   in   the   agreement   between   the   State  Government and the GIDC, there is a clear mentioning that  the   GIDC   will   pay   all   the   charges   for   acquisition   of   land  barring   Rs.1000/­   contribution   coming   from   the  Government  and  as soon  as such  charges  are paid,  land  would   vest   absolutely   into   the   GIDC   free   from   all  encumbrances. In such agreement it is stated as under:

"Now these presents witness that the Corporation doth here by  bind itself to pay to the Government the cost of the acquisition  of the said land excluding rupees one thousand  that   will   be  paid by the Government and such charges as may be incurred  by the Government or by any of the officer of the Government in  respect   of   the   said   acquisition   at   such   time   or   times   as   the  Collector of (hereinafter referred to as the Collector) shall require  on the amount  of the said cost being  certified  by the Collector  and   doth   agree   that   in   the   event   of   its   making   default   in   any  such payment, it shall be lawful for the Government to recover  the same as arrears of land revenue and the Government doth  hereby   agree   with   the   Corporation   that   as   soon   as   all   the  costs and charges of the said acquisition shall be paid by or  recovered from it as aforesaid,  the said land together with the  trees,   housing   and   other   things   standing   thereon   or   attached  thereto   or   permanently   fastened   to   anything   attached   thereto  shall be transferred to the Corporation so as to vest in the  Corporation and be henceforth held by it for the purpose of  the   Gujarat   Industrial   Development   Act,  1962   free  from  all  claims or charges whatsoever on the part of Government."

38. One   entirely   plausible   view   therefore,   would   be  Page 42 of 62 HC-NIC Page 42 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER whether statutorily such land vested in the GIDC or not by  agreement   between   the   Government   and   the   GIDC,   such  vesting took place. Like­wise, question of diversion of land  use can arise at the stage when  the purchaser  wishes  to  put   the   land   for   use   other   than   for   which   the   land   may  have been acquired. It is doubtful if such an issue would  arise   at   the   stage   of   sale.     We   have   perused   the   tender  notice   and   the   tender   documents.   It   did   not   specify   the  land   use.   If   therefore,   there   has   been   any   subsequent  change in the use of the land which is not in consonance  with   the   statutory   provisions,   rules   and   regulations,   it  would   wholly   be   a   different   matter   of   concern   for   the  competent   authority   to   take   up   at   an   appropriate   stage.  That by itself would not mean that auction itself was bad  in law.  Likewise, contention of Shri Kavina that in two out  of   four   pieces   of   land,   there   was   not   even   lease   deed  executed   in   favour   of   Petrofils   cannot   be   a   ground   for  quashing   auctions.   Purchasers   would   acquire   only   those  rights   which   Petrofils   had,   nothing   more   nothing   less.   If  therefore, the Petofils had limited right or virtually no right,  its purchasers will not get any further than what Petrofils  had.   This   by   itself   would   not   have   any   bearing   on   the  auction sale. 

39. In our opinion, however, this issue would not decide  Page 43 of 62 HC-NIC Page 43 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER the   final   outcome   of   the   review   petitions.   In   fact,   the  question   of   vesting   is   like   much   ado   about   nothing.  Whether the land vested in the Government or it vested in  the GIDC, the fact remains that it is nobody's case that the  land   was   not   validly   or   legally   allotted   to   Petrofils   for   its  use on a lease executed by GIDC. Therefore, when Petrofils  raised   finance   by  mortgaging   such  rights   in   the  property  and later on failed to repay its debts to banks and financial  institutions, the lenders were within their right to recover  their   unpaid   dues   through   sale   of   such   rights   in   the  property. All the auction purchasers would thus receive is  residue of rights of Petrofils.     What would be transferred  by way of title in land is not the ownership of the land but  whatever rights of occupancy, Petrofils had over such land  under   lease   agreements   with   the   GIDC.     Under   the  circumstances,   even   if   the   land   had   vested   in   the  Government and not in GIDC, we do not understand how it  would   make   any   difference   so   far   as   proposed   sales   are  concerned. Whether vested in GIDC or in Government, the  sale of the rights of Petrofils on such land, could have been  executed.   However,   whether   vesting   in   Government   or  GIDC, such sale had to be transparent bringing maximum  possible sale consideration and in any case, not below the  then  prevailing  market  rate.  It is in this context  we have  serious   concern   which   we   must   share   with   that   of   the  review petitioners.  We may recall the entire origination  of  Page 44 of 62 HC-NIC Page 44 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER the   litigation   was   in   writ   petition   filed   by   the   Official  Liquidators   of   Petrofils   challenging   notice   under   section  13(2)   of   SARFAESI   Act   issued   by   one   of   the   lenders.   In  such   proceedings,   it   was   neither   obligatory   nor   at   the  outset even prayed by the petitioner that the Court should  supervise  the  sale.  Learned  Single  Judge  when  therefore,  by   his   order   dated   12.12.2008   laid   down   the   detailed  procedure and set up a Asset Sale Committee and provided  for   parameters   under   which   sales   would   be   effected,  essentially took up voluntarily task of supervising the sale  process. Having done that, it was absolutely essential that  proper consideration goes into supervising and scrutinizing  any such sale effected  by the Sale Committee.  This is for  several   reasons.   Firstly,   as   noted,   the   Court   voluntarily  decided   to   supervise   the   sales.   Secondly,   the   secured  creditors of Petrofils were banks, mainly  nationalised and  other   financial   institutions   whose   interest   would   be   to  secure maximum sale consideration. Thirdly, any such sale  would   be   confirmed   by   the     Court   and   therefore,   once  confirmed, no other objections to the validity of sale would  be   entertained   by   any   other   authority   or   forum.   In   this  context, we are firmly of the opinion that there had to be a  much greater scrutiny of the auction proceedings then was  bestowed by the Bench under its order dated 6.4.2010. All  that   the     Court   did   was   to   observe   that   auction   having  already taken place pursuant to the Court's orders and in  Page 45 of 62 HC-NIC Page 45 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER absence of any objections made by any of the parties, we  allow  the liquidator  to confirm  the  sale.  Large number  of  finer nitty­gritties,  as to the valuation report, the contents  and basis of  valuation report, the manner and method in  which   auction   was   conducted,   any   possibility   of  cartelization   or   undervaluation,   were   apparently   and  clearly not gone into primarily because no one had raised  any   objection.   When   this   order   was   recalled   by   the  judgement  dated 8.5.2014 in the review,  the Court prima  facie recognized the locus of the Government and allowed it  an   audience   before   the   Division   Bench   for   full­fledged  objections  in the petition  which was being revived.  In the  judgement   under   consideration   even   the   right   of  Government   to   seek   review   came   to   be   questioned.  However,   this   would   not   be   a   decisive   factor     in   our  allowing   or   not   allowing   the   review   petitions.   What   is  clinching   is   that   detailed   submissions   were   made   on  pricing. As noted, according to the State Government and  other   institutions   who   have   now   joined   the   State  Government in the common cause, had strenuously urged  before the   Bench  that there was gross undervaluation  of  extremely   valuable   sizeable   urban   properties;   that   the  valuation   reports   lack   proper   foundation;   their   own  examination of valuation showed nearly three to four times  price   difference;   that   there   was   total   cartelization   in   the  auction   proceedings.   It   was   pointed   out   that   price  Page 46 of 62 HC-NIC Page 46 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER difference   between   different   participants   was   minuscule  and  most  importantly,  it was  pointed  out  that  soon  after  the   auction   sales   were   confirmed,   there   were   cross  company   migration   of   the   directors   from   one   bidder   to  another   clearly   demonstrating   a   successful   attempt   at  artificially lowering the price in the auction. The Court also  noted in brief the contention of Government counsel in the  judgement as under :

"18.5   He   further   submitted   that   the   entire   process   of  constituting   sale   committee,   giving   public   notice   for   auction,  determining upset price of the land in dispute and confirmation  of   sale   sufferers   from   patent   illegality,   irregularity   and  impropriety.   The   upset   price   of   the   land   had   not   been  determined by Government valuer, but it was done by a person  different   than   Government   valuer.   There   was   no   effective   wide  publicity   for   sale   of   land.   Only   few   persons   participated   in  auction.  After the auction,  all the participants  formed common  legal entities.  There is huge difference between  price offered by  the auction purchasers  and the actual price. Hence,  there was  cartel of selected persons to get the land at very low price. 
18.6 He further submitted that this Court had no occasion  to go into the legality, validity and propriety of the auction  proceedings as the parties before this Court did not object  to the auction proceedings. This Court did not assign any  reasons  for  confirmation  of  sale.   At that  stage,  the  State  and   the   office   of   Collector   were   not   parties   to   the  proceedings at that time."

40. It   is   undoubtedly   true   that   the   Courts   have   lately  been leaning on not disturbing the confirmed auction sales  primarily   on   the   ground   that   such   frequent   interference  Page 47 of 62 HC-NIC Page 47 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER seriously   dents   the   public   confidence   in   such   auction  proceedings which is  detrimental to confidence of public in  such   auctions   and   that   one   who   did   not   participate   in  auction  cannot  come at   a later stage even with a higher  offer.    Nevertheless,  the  factum  of    cartelization,  possible  rigging   of   price   and   taking   advantage   of   the   Court  proceedings by purchasing valuable immovable property at  unrealistically low price, is also a matter of grave concern  shared by the Court over a long period of time by now. As  we are only in review petition, we are not either intending  to   or   able   to   conclude   this   issue.   Learned   counsel   Shri  Shalin Mehta had also   requested us to stop at first stage  consideration   of   review   and   if   the   review   petitions   are  granted, not to proceed with further hearing here and now  and we completely share his viewpoint since today what is  assigned to this specially constituted Division Bench is the  task of deciding the review petitions. We are not assigned  the subject matter of the main petition. In fact, we do not  even   constitute   regular   bench.   Any   further   consideration  by us therefore, would be wholly unauthorized and would  be by a forum non­judis. 

41. Out   of   many   disputable   and   disputed   issues,   one  thing   which   is   not     disputed   before   us   is   that   all   these  contentions   were   raised   before   the   Division   Bench   in  Page 48 of 62 HC-NIC Page 48 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER earlier   round   of   hearing.   What   is   feebly   disputed   is   that  such contentions were never decided. Learned counsel Shri  Shalin Mehta drew our attention to the observation in the  judgement in which it is recorded as under

"It is relevant to state that in the Court auction, the auction sale  has been confirmed in favour of the highest bidder and there was  no   material   irregularity   in   the   conduct   of   auction   sale   and  neither   this   Court   committed   any   illegality   in   accepting   the  highest   offer   in   view   of   law   laid   down   by   the   Apex   Court   in  Kayjay   Industries   Private   Limited   v.   Asnew   Drums   Private  Limited, AIR 1974 SC 1331."

 42. One isolated statement picked out of context from the  entire  judgement  cannot  be seen  as the  consideration  by  the   Court.   To   our   mind   this   is   no   consideration   of   the  multiple   issues   thrown   up   by   the   State   Government   and  other supporters in context of incorrect price being fetched  in auction sale. The issues were many and highly complex.  The correct valuation adopted by the Sales committee, the  basis   of   such   valuation,   the   possibility   of   market   price  being   higher,   the   possibility   of   correct   price   not   being  fetched as compared to the facts and figures presented by  the   Government,   the   possibilities   of   rigging   and  cartelization.  If the decision was rendered by the Division  Bench   taking   into   account  these   aspects,   our   role   would  have been over. But when no decision is rendered surely it  calls for reconsideration.  In the earlier review proceedings  Page 49 of 62 HC-NIC Page 49 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER also   the   Government   counsel   had   referred   to   several  factors of price differential as under :

"2) The State Government was not joined as a party in the writ  petition though it was a necessary party. In absence of the State  Government by consent between the parties the land was sold at  a   very   low   price.   To   highlight   this   aspect,   he   relied   on   the  following factors :
a) According to him, the valuation report was not obtained  from the Government valuer though directed by the Court. 
b) There was consent between all the parties.
c) Through successive sale attempts only three purchasers  actively   participated   who   eventually   offered   the   highest  price   for   different   lands   and   whose   offers   were   accepted. 

Soon after completion of the sale, some of the purchasers  joined hands clearly demonstrating carteling 

d)   The   upset   price   fixed   and   ultimate   sale   price   fetched  were way below  the Government  valuation  estimating  the  value of the lands prevailing during the auction period. The  valuation   reports   obtained   for   fixing   the   upset   price  ignored   many   factors   and   relevant   material.   In   this  context,   he   drew   our   attention   to   communication   dated  8.10.2003   from   the   Town   Development   Officer,   Vadodara  to the Collector Vadodara pointing out that the value of the  land   in   question   as   on   7.1.2010   was   assessed   at  Rs.12,458/­.   Along   with   such   communication,   he   had  attached   detailed   valuation   report   to   come   to   such  conclusions.  In such report several  sale considerations  of  neighbouring lands were taken into account. Adjustments  were made on the basis whether the sale instances were of  agricultural lands, non agricultural land and whether town  planning   scheme   have   already   been   framed   etc.   On   the  basis  of such  detailed  exercise  valuation  of the  land  was  assessed. He pointed out summary of the valuation which  reads as under :

Page 50 of 62

HC-NIC Page 50 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Sr.  Name  Name of  Details of  Purpose Average  Details as per  Price  Price  No. of the  the village land price as  Jantri determined  determined  office per  as per Town  as per  extract of  Planner/  consensus in  sales  Date meeting (per  sq. mtr) 1 Survey  Non  Rs.3833/­  (1) For  As per  Rs.12,458/­ no.235, 236,  agricultural  per sq.  Industrial  assessment  237, 238 etc.  purpose km. purpose­ of situation  of Moje  Rs.4000/­ per  as on  Udera,  sq mtr 7.1.2010 by  Taluka  the Town  District  (2) For Open  Planner,  Vadodara.  land Rs.4600/­  Vadodara  Total land of  per sq. mtr. Rs.12,458/­  36 survey  per sq. mtr  numbers.  dated  8.10.2013 2 Survey  Non  Rs.3833/­  (1) For  As per  Rs.12,458/­ no.193/2/A  agricultural  per sq.  Industrial  assessment  etc of Moje  purpose km. purpose­ of situation  Udera,  Rs.4000/­ per  as on  Taluka  sq mtr 7.1.2010 by  District  the Town  Vadodara.  (2) For Open  Planner,  Total land of  land Rs.4600/­  Vadodara  44 survey  per sq. mtr. Rs.12,458/­  numbers. per sq. mtr  dated  8.10.2013 3 Survey  Non  Rs.3963/­  (1) For  As per  Rs.12,880/­ no.193/2/A  agricultural  per sq.  Industrial  assessment  etc of Moje  purpose mtr purpose­ of situation  Udera,  Rs.4000/­ per  as on  Moje  Taluka  sq mtr 6.4.2010 by  LAQ Udera District  the Town  Vadodara.  (2) For Open  Planner,  Taluka  Total land of  land Rs.4600/­  Vadodara  District  44 survey  Rs.12,880/­  per sq. mtr.
                      Vadodara    numbers.                                                    per sq. mtr 
                                                                                              dated 
                                                                                              8.10.2013



He highlighted that against such valuation of Rs.12458/­  and 12880/­ per sq. mtrs for three parcels of land, upset  price for the lands was fixed at Rs.2674/­ per sq. mtr. The  ultimate   sale   consideration   fetched   by   the   lands   was  barely above the said upset price. He drew our attention to  comparative   chart   suggesting   the   sale   price   of   lands  during   auction,   the   value   of   the   land   as   per   the  Page 51 of 62 HC-NIC Page 51 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Government   valuation   noted   above   and   the   difference   in  total sale consideration as under :
Sr. No. Name of  Area of  Rate as  Total  Purchase  Difference  Purchaser  lnad (In  per DLPC value of  value of  (5­6) sq. mt) land (3x4) auction 1 2 3 4 5 6 7 1 Aspire Confra  2,18,261 12880/­  281.12  84.20  196.92  Pvt. Ltd per sq mtr crore crore crore 2 Prestige  7000 9.02 crore 3.92 crore 5.10 crore Infrastructure  Pvt. ltd 3 Avani  2,87,719 370.58  38.98  331.60  Infrastructure crore crore crore Total 5,12,980 660.72  127.10  533.62  crore crore crore On the basis of such materials, he contended that valuable  lands   were   sold   off   at   an   extremely   low   price.   In   the  process there was complete fraud committed by the parties  and the land which was otherwise acquired for the public  purpose was diverted to entirely unrelated purpose. In the  process,   the   Government   exchequer   has   suffered. 

Inadequate price of the land also means lower recoveries  by   creditors   who   comprise   of   Banks   and   financial  institutions"

 43. Before us also Additional Advocate General Shri Jani  had presented a summary of price variation between that  fetched during the auction sale and as established by the  Government  on  the   basis  of  valuation  reports  and  Jantri  prices as under :
Page 52 of 62
HC-NIC Page 52 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER "PROPERTY NO. 1 Vadodara Town Ship (Package ­2) Details of the property : Survey No. 235, 236, 237, 238 etc. Total Area of the land  : 2,18,261 sq. mtrs. 
a. First Advertisement Dt. 19.3.2009 Upset Price : Rs. 87.30 crores. 
b. Second Advertisement Dt. 6.8.2009 Upset Price : Rs. 84.15 crores c. Third Advertisement Dt 7.1.2010 Upset Price : Rs. 75.73 crores
1. Highest Offer in third auction Rs. 84.20 crores.
2. Value as per Govt. Valuers ( Town Planning Officer) Rs. 12880 per. Sq. Mts. 

Total Value : Rs. 12880 X 2,18,261 (sq.Mt) = Rs. 281.12  crores.

3. Valuation as per Dist. Land Price Committee as on the  date of advertisement Rs. 281.12 crores. 

4. Valuation  as per  approved  valuer  Narulla  & Co.  as on  1.12.2008  Rs. 85.65 crores.

Page 53 of 62 HC-NIC Page 53 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER

5. Valuation   as   per   Tata   stragic   Rs.   87.30   crore  ( Realizable  Market Value) report dated 3.3.2009 Offer of 3 parties :  1. Aspire Confra Rs. 84.20 crores

2. Prestige Infra Rs. 84.00 crores

3. Backbone       Rs. 84.10 crores Difference   between   the   valuation   of   Government   and   highest  bidder. 

Rs. 281.12 crores is the valuation by Government ­       84.20 crores amount  is offered by respondents. ­­­­­­­­­­­­­­­­­­­­­­ Rs. 196.92 crores.  Difference PROPERTY NO. 2 Vadodara School Building ( Package­5)

1. Details of the property :  Village Undera , Tal. Vadodara Survey No. 235, 236, 237, 238  etc, Total Area : 7000 sq. mtrs. 

            a. First Advertisement  :     19.3.2009
               Upset price                Rs. 2.8 crores.

            b. Second Advertisement :              6.8.2009
               Upset Price                         Rs. 2.67 crores

            c. Third Advertisement :               7.1.2010
               Upset price                         Rs. 2.4 crores. 

1. Value of the land as per Government Valuer                Rs. 12880 X 7000 (sq.Mt) = Rs. 9.02 crores

2. Value of the land as per Dist. Land price Committee      Rs. 9.02 crores

3. Value of the land as per Govt. approved valuer Narulla &  Co     Rs. 3.01 crore

4. Value of the land as per Tata Strategic (Realisable Market  Value)                       Rs. 2.70 crore. 

Page 54 of 62 HC-NIC Page 54 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Offer of 3 parties :  1  Prestige Infra    Rs.  3.92 crores

2. Backbone         Rs.  3.05 crores

3. Jyotsana Shah  Rs. 3.90 crores Difference between the valuation of the Government and the  amount offered by the auction purchaser.

Rs.     9.02 crores Valuation by the Government ­         3.92 crores amount offered by the respondent.

         ­­­­­­­­­­­­­­­­­­­­­­
         Rs.     5.10 crores. Difference.

                                        PROPERTY NO. 3

                  Vadodara Plant ( Package­1)

1. Particulars of the property  : Survey Nos. 726 728/2/p,  708/9, 730.

Total Area of the land 2,87,719 sq.mtrs.

             a.   First Advertisement  :        19.3.2009
                  Upset price                   Rs. 39.96 crores.
             b.   Second Advertisement :        6.8.2009
                  Upset Price                   Rs. 33.64 crores
             c.   Third Advertisement :         7.1.2010
                  Upset Price                   Rs. 30.28 crores
          

1. Value of the land as per Government Valuer              Rs. 12880 X 2,87,719 (sq.Mt) = Rs. 370.58 crores

2. Bidder Avni Infra P.Ltd (only one bidder participated) Difference  of price between  the valuation  made by Government  and bidder. 

Rs. 370.58 crores is the valuation by the Government ­       38.98 crores amount offered by the respondents. ­­­­­­­­­­­­­­­­­­­­­­ Rs. 331.60 crores is the difference of amount between  Government  Valuation and actual price offered."    Thus according to the  Government total undervaluation of  the three properties was Rs.533.62 crores. Page 55 of 62 HC-NIC Page 55 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER

 44. In   view   of   such   prima   facie   materials   the   issue  requires   a   further   probe   which   the   Court   failed   to   carry  out. Learned counsel Shri P.K. Jani prima facie appears to  be   correct   in   pointing   out   that   the   lease   in   favour   of  Petrofils   was   for   99   years   and   thus   virtually   a   perpetual  lease. The difference between the valuation of land held on  leasehold   against   freehold   rights,   if   at   all,   would   be  minuscule. 

 45. It is by now well settled that the attempt on part of  the   Court   at     any   such   instance   would   be   to   fetch  maximum possible price through public auction. Series of  judgements of Supreme Court in different terms expressed  the same sentiments. We may refer to couple of them :

1)   In     case of  Navalkha and sons(supra), the Supreme Court  observed as under :
The   principles   which   should   govern   confirmation   of   sales   are  well­established.   Where   the   acceptance   of   the   offer   by   the  Commissioners is subject to confirmation of the Court the offeror  does not by mere acceptance get any vested right in the property  so that he may demand automatic confirmation of. his offer. The  condition of confirmation by the Court operates as a safeguard  against the property  being sold at inadequate  price whether  or  not   it   is   a   consequence   of   any   irregularity   or   fraud   in   the  conduct of the sale. In every case it is the duty of the Court to  satisfy   itself   that   having   regard   to   the   market   value   of   the  property   the   price   offered   is   reasonable.   Unless   the   Court   is  satisfied about the adequacy of the price the act of confirmation  Page 56 of 62 HC-NIC Page 56 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER of the sale would not be a proper exercise of judicial discretion.  In Gordhan Das Chuni Lal v. T. Sriman Kanthimathinatha Pillai,  AIR 1921 MAD 286, it was observed that where the property is  authorised  to be sold by private  contract  or otherwise  it is the  duty of the Court to satisfy itself that the price fixed 'is the best  that could be expected to be offered. That is because the Court is  the custodian of the interests of the Company and its creditors  and the sanction of the Court required under the Companies Act  has to be exercised with judicial discretion regard being had to  the   interests   of   the   Company   and   its   creditors   as   well.   This  principle was followed in Rathnaswami Pillai v. Sadapathi Pillai.  AIR 1925 Mad 318 and Soundararajan v. Mahomed Ismial, M/s  Roshan & Co AIR 1940 Mad 40. In A. Subbaraya Mudaliar v. K.  Sundararajan, AIR 1951 Mad 986, it was   pointed out that the  condition of confirmation by the Court being a safeguard against  the property being sold at an inadequate price, it will be not only  proper but necessary that the Court in exercising the discretion  which it undoubtedly has of accepting or refusing the highest bid  at the auction held in pursuance of its orders, should see that  the   price   fetched   at   the   auction,   is   an   adequate   price   even  though there is no suggestion of irregularity or fraud. It is well to  bear   in   mind   the   other   principle   which   is   equally   well­settled  namely   that   once   the   court   comes   to   the   conclusion   that   the  price   offered   is   adequate,   no   subsequent   higher   offer   can  constitute a valid ground for refusing confirmation of the sale or  offer already received."
2)   In case of  Divya Manufacturing Company Private Limited  (supra), the Supreme Court held as under :
"13.  From the aforesaid observation, it is abundantly clear that  the Court is the custodian of the interests of the Company and  its creditors.  Hence,  it is the duty of the Court to see that the  price  fetched   at  the  auction   is   an   adequate   price   even   though  there is no suggestion of irregularity or fraud.....
14.   In LICA (P) Ltd. (1) v. Official Liquidator and Anr. [(1996) 85  Page 57 of 62 HC-NIC Page 57 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER Comp.   Cases   788],   this   Court   dealing   with   a   similar   question  observed thus: The purpose of an open auction is to get the most  remunerative   price   and   it   is   the   duty   of   the   court   to   keep  openness of the auction so that the intending bidders would be  free to participate and offer higher value. If that path is cut down  or closed the possibility of fraud or to secure inadequate price or  underbidding   would   loom   large.   The   Court   would,   therefore,  have   to   exercise   its   discretion   wisely   and   with   circumspection  and keeping in view the facts and circumstances in each case. 
15.       The   matter   was   again   brought   before   this   Court   and   in  LICA (P) Ltd. (2) v. Official Liquidator & Anr. [(1996)  85 Comp.  Cases 792] and the Court held: Proper control of the proceedings  and   meaningful   intervention   by   the   court   would   prevent   the  formation of a syndicate, underbidding and the resultant sale of  property for an inadequate price. The order passed by this court  yielded   the   result   that   the   property   which   would   have   been  finalised at Rs.45 lakhs, fetched Rs.1.10 crores and in this court  a   further   offer   of   Rs.1.25   crores   is   made.   In   other   words,   the  property under sale is capable of fetching a higher market price.  Under   these   circumstances,   though  there   is   some   force   in   the  contention   of   Sri   Ramaswamy   that   the   court   auction   may   not  normally be repeatedly disturbed, since this court, on the earlier  occasion,  had limited the auction between the two bidders, the  impediment will not stand in the way to direct sale afresh. Even  today the parties are prepared to participate in the bid."

46. It is true that the Division Bench in judgement under  consideration has held that the State had no role to play.  We   are   prepared   to   go   along   with   such   finding.   The  question is, would it still be open for the Court to shut its  eyes to serious allegations of price rigging merely because  it   came   from   a   quarter   which   the   Court   thinks   was   not  appropriate. We may recall that auction proceeds had to be  shared by the secured and other creditors of the Petrofils  Page 58 of 62 HC-NIC Page 58 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER including   the   workers   whose   statutory   dues   may   have  remained   unpaid.   Dues   of   the   Petrofils   also   included  sizeable   outstanding   taxes   and   other   statutory   dues.  Majority of the banks and financial institutions were public  bodies   such   as   nationalized   banks   and   Government  financial   Corporations.   Any   under­realisation   of   the   sale  consideration  would  have  a direct  and  serious  impact  on  such banks and financial institutions. Even if these banks  were wholly private banks, they form an important element  in   the   financial   set   up   of   the   country.   Even   their   dues  cannot be allowed to be jeopardized.  Any under­valuation  would   therefore,   have   a   direct   element   of   pubic   interest  and  interest  of  the  Government  owned  nationalized  bank  and financial institutions and the dues of the workers. We  are informed in the lease deeds between the GIDC and the  Petrofils, it is provided that in case of sale of land (petrofil's  rights in the land) by Petrofils, GIDC would receive 50% of  premium(i.e.  unearned increase). If that be so, even GIDC  had   a   direct   interest   in   ensuring   that   the   auction   sales  fetched maximum price.

 47. If therefore, there was prima facie evidence pointed to  the   Court   that   the   auction   sale   suffered   from   various  defects   and   possible   fraud,   it   was   least   the   duty   of   the  Court   to   consider   such   issues   and   give   its   final   findings  Page 59 of 62 HC-NIC Page 59 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER based on appreciation  of materials on record. When such  questions   were   never   considered,   the   judgement   does   to  that   extent   suffer   from   an   error   apparent   on   record   and  calls for a recall.

48. The   applications   pertaining   to   Bharuch   sale,  however,   in   our   opinion,   are   wholly   premature.   These  applications   are   filed   even   before   the   judgement   finally  disposing of the writ petition  is recalled.  In a disposed  of  petition, there cannot be an application for joining party or  for   adding   prayers   or   any   amendments.   If   and   when   the  writ   petition   is   revived   only   then   any   addition   or  subtraction   in   the   list   of   opponents   can   be   made.   We  refrain from making any further observations particularly,  in view  of the contention  by Shri  Dhaval  Dave  that sales  which  were  confirmed  were  never  sought  to  be  disturbed  and   that   therefore,   at   this   distant   point   of   time   without  reference to the nature of delay, they cannot be allowed to  be reopened, that too, without even a prima facie material  to suggest that the price received during such auction was  not appropriate.

 49. Before concluding we may recall that in final portion  of the judgement, the Court directed the State Government  and   Collector   Vadodara   "not   to   create   any   hindrance   in  implementation of the Project by the auction purchasers."  Page 60 of 62 HC-NIC Page 60 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER These directions go far beyond what was even prayed for by  the   petitioner.   They   are   in   the   nature   of   directions   in  favour of auction purchasers who are respondents and who  had     not   even   prayed   for   such   reliefs.   These   directions  therefore, also need to be recalled.

 50. Under  the  circumstances  judgement  dated  7.5.2015  of the Bench is recalled and the writ petition Special Civil  Application   No.   4353/2008   and   Civil   Application  No.3036/2010   are   revived   and   be   placed   before   the  appropriate Bench. We make it clear that this recall is  not  on the conclusion of the Bench on the question of vesting  of   the   land   in   question   in   GIDC   and   not   in   the  Government.

 51. Misc. Civil Application No. 3050/2015 as well as Civil  Application No.7620/2015   filed by Collector Bharuch are  dismissed as premature. This would also be the fate of Civil  Application     No.7623/2015   and   Civil   Application  No.7627/2015   filed   by   Collector   Baroda   for   the   same  purpose.

 52. Misc.   Civil   Applications   No.1412/2015,   1413/2015  and 1900/2015 for review are allowed.  All the Misc. Civil  Applications are disposed of in above terms.  Page 61 of 62 HC-NIC Page 61 of 62 Created On Fri Oct 30 00:06:09 IST 2015 C/MCA/1412/2015 ORDER

 53. Now   that   the   review     itself   is   allowed,   the   order   of  status­quo dated  9.6.2015  granted  while  entertaining  the  petition   would   continue,   subject   of­course   to   the  consideration by regular Division Bench in future.

 54. At this  stage,  learned  counsel  Shri  Dhaval  Dave  for  Avni   Infrastructure   requested   that   this   judgement   be  stayed for a reasonable period to enable the respondent to  file   appeal.   On   earlier   order   of   status­quo   granted   by  Division   Bench   by   an   order   dated   9.6.2015   continuing,  such   request   is   accepted.   The   rest   of   the   judgement   is  suspended till 30.11.2015. 

(AKIL KURESHI, J.) (R.P.DHOLARIA,J.) raghu Page 62 of 62 HC-NIC Page 62 of 62 Created On Fri Oct 30 00:06:09 IST 2015