Court held that as per rules 57 and 58 of second Schedule, if auction purchaser did not pay balance amount of instalment and auction fails, then property is required to be resold for recovery of tax and amount already paid is to be forfeited to Government and not credited to assessee as, in case, reauction is successful then assessee would have benefit of sale proceeds.  Assessee cannot be claimed as credit of taxes to the assessee who has opted for Vivaad Se Vishwas Scheme, 2020 Appeal was dismissed.