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2003 (8) TMI 40 - DELHI HIGH COURTProperty - income-tax dues of the sub-lessee - Even the sale certificate issued does not mention any liability towards the unearned increase and rightly so, since that was not a condition of the auction. Thus, there can be no question of burdening the petitioner with the said liability. If the terms of the sub-lease deed are taken into account, it is the sub-lessee who is liable to pay the amount and not the purchasers and if the CIT claims to have stepped into the shoes of the sub-lessee and executed the sale certificate in favour of the purchasers, then the liability is of the sub-lessee or the CIT, but certainly not of the purchasers. - Writ petition is allowed
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