Sales tax encumbrance is more than market value of property

No.  But ask your lawyer who observed your case.

There are many high court decisions saying that since purchasers has not purchased business of defaulter, the tax liabilities should not be transferred to purchaser. However, some tax legislation treat tax liabilities as land revenue, it is transferred to purchaser of such land. This has made such properties NPA and shall remain NPA forever. The supreme court observation that tax liabilities more than market value of land should be considered null and void. Then only others shall purchase the land and make it productive resulting increased tax contribution by the new commercial activity conducted on the land as well increase employement. Keeping any land unproductive by holding it for unrecoverable taxes is a national crime.