JUDGMENT Adarsh Kumar Goel, J. - This application has been filed for giving a higher bid in respect of property of M/s Seema Industries Limited (in liquidation) for which sale notice dated 4.3.2004 was given. 2. Notice of the application was given and reply has been filed by Raman Deep Singh, Charanjit Singh and Swaran Jit Singh whose highest bid of Rs. 88.05 lacs was accepted by the Court. 3. According to the said respondent, the sale was confirmed on 24.9.2004. The total amount stood deposited by 4.10.04. Possession of the property was handed over on 5.10.2004 and sale deed was executed on 31.3.2005. 4. Learned counsel for the applicant submitted that he was willing to pay Rs. 1.10 crores. Learned counsel for the contesting respondent relies upon a judgment of the apex court in Divya Manufacturing Co. (P) Ltd and another v. Union Bank of India and others, (2000-3)126 PLR 369 (Para 7), wherein it was observed : "The Court also observed that I was conscious of the fact that there should be a finality even in a company sale, but so long as possession is not handed over to the purchaser and the sale deed is not executed, the Court by virtue of Clause II of the terms and conditions for sale can re-open the sale in the interest of justice." 5. In view of the above, once possession is handed over and sale deed is executed, reopening of sale is not justified. 6. Application is dismissed. Application dismissed.