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2023 (7) TMI 40 - SC ORDERAttachment of immovable property - existence of any material to establish that there was valid publication of proclamation of attachment of the property or not - HELD THAT:- There is a clear distinction between the service of notice/warrant of attachment on the defaulter - assessee, and publication of proclamation of attachment in the manner and mode prescribed by law, as elucidated in DESH BANDHU GUPTA VERSUS. N.L. ANAND & RAJINDER SINGH [1993 (9) TMI 350 - SUPREME COURT] and M/S. MAHAKAL AUTOMOBILES & ANR VERSUS KISHAN SWAROOP SHARMA [2008 (4) TMI 710 - SUPREME COURT]. Mere passing of an order of attachment and service on the defaulter - assessee is not sufficient for constructive notice to the general public, unless proclamation of attachment is publicized in the manner prescribed by law. It is, no doubt correct that the appellants had handed over a copy of the Attachment Warrant to the office of Sub-Registrar of Assurances, albeit it is also a fact that the register recording the attachments was misplaced in April 2004. Further, the sale deeds in favour of respondent nos. 1 and 2, namely, Amit Ahuja and Shalini Ahuja were registered by the Sub-Registrar of Assurances on 26.04.2006. It is a need to update and revise Rule 54 to Order XXI of the CPC, as the prescribed modes of publication for proclamation of attachment are outdated. A dedicated and specific website and publication in the electronic and social media, apparently appears to be a better method to inform and alert the general public. This would be easier, less prone to challenge and more transparent and open for the public to verify and check. It will not be appropriate and proper for this Court to interfere with the impugned judgment passed by the High Court - appeal dismissed.
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