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[15.0] It appears that thereafter, the respondent No. 7, who is the resident of the same village, filed Appeal No. 1 of 2013 before the Deputy Collector, Palanpur, pointing out various irregularities in the auction which were held on 14.05.2012. The respondent No. 7 had approached the Deputy Collector, Palanpur complaining that the order of the T.D.O. affirming the auction dated 02.06.2012 is required to be set aside as the entire auction is de hors the provisions of law, more particularly, Section 110 of the Gujarat Panchayats Act, and has alleged that the plots, which were meant for the residents of the village belonging to the reserved categories, have landed in the hands of the Sarpanch and his close relatives. The Deputy Collector, Palanpur, after carrying out the necessary exercise ultimately found the allegations made by the respondent No. 7, to be correct and hence, cancelled the order of the T.D.O. dated 14.05.2012, granting approval to the auction. It is also found that the lay out plan of the concerned plots were tempered with and the land, which was meant for common road as well as open plots were also included in the lay out plan and ultimately 5 extra plots i.e. plot Nos. 85 to 89 were also added in the lay out plan and the auction was undertaken for those plots also. It is also revealed that the documents in relation to the auction were also fabricated. It is revealed that the proposal for selling the plots by auction was sent by the Gram Panchayat on 23.03.2012 whereas the order of Talati-cum- Mantri for issuing the Notification for auction is dated 15.03.2012, which cannot be of anterior date to that of the proposal sent by the Gram Panchayat. Thus, the auction is tainted with fraud from the inception. From the entire village only 23 persons have participated. The plot nos.64 to 74, which were reserved for the Schedule Tribes are purchased by only four persons, in which three persons Harijan Nathabhai, Harijan Daliben, Harijan Ashokbhai, who are members of one family, have procured 9 plots, and the peon of the Gram Panchayat has purchased two plots. Thus, the employees of the Gram Panchayat have also participated in the auction. It is also found that the rojkam is also tempered as the persons who do not belong to Schedule Tribe have also signed the rojkam and participated in the auction. The plots are thereafter sold to the Sarpanch and his family at lower rates within a period of six months. The Rojkam is also found to be tempered with. It is also observed that the entire auction is subject to Section 172 of the Code as the rest of the amount is also to be paid and there is a violation of the provisions of Section 172 of the Code as 3/4th amount in advanced is not paid by such persons. It is also found by the authorities that the persons of the reserved categories, who are allotted such plots in the auction, have subsequently, within a period of six months, sold the same on a lower price to the Sarpanch and his close relatives. Thus, it is surprisingly to notice that the entire auction was carried out for the purpose of the reserved categories, however, after purchasing the plots in the auction, they further sold the same to the Sarpanch and his close relatives on a lower price. It is also established that one of the condition of the auction was that a person participating in the auction, will not get more than two plots, however, in the present case, it is noticed that the said condition is blatantly violated. Ultimately, the respondent authorities has found that 21 plots have been purchased by the Sarpanch and his relatives and even the employees of the Panchayat have participated in such auction. There is also interpolation of record and ultimately the plots, which were meant for the reserved categories, have landed in the hands of the Sarpanch and his relatives. Thus, the entire auction is tainted with serious fraud and it appears that the employees of the Panchayat have played a positive role in disposing of the plots of the land, which was belonging to the Panchayat.