State Act
Section 13-C. Purchase by the State Government in auction of property.
THE KARNATAKA SALES TAX ACT, 1957
1[13-C. Purchase by the State Government in auction of property.- (1) When any immovable property is brought for sale by auction for recovery of any dues under this Act, then notwithstanding anything contained in this Act, the Deputy Commissioners of the Revenue District or any officer authorised by the State Government, subject to any general or special order of the State Government in this behalf, be entitled to bid at such auction and purchase the property on account of the State Government. (2) Where any property is purchased by the State Government under sub-section (1), then, notwithstanding anything in the Karnataka Land Revenue Act, 1964 or any other law, it shall be lawful for the State Government to dispose of such property in such manner as it deems fit. (3) The purchase and disposal of the property under this section shall not be questioned in any court of law.]1