TMI Blog1988 (10) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner for the payment to it a sum of Rs. 33,978 out of sale proceeds as a result of auction of the property of the judgment-debtors respondents Nos. 2 and 3, has been declined, by the impugned order. The facts in brief are that M/s. British Motor Car Company (1934) Ltd., respondent No. 1, secured a decree against respondents Nos. 2 and 3 for the recovery of Rs. 1,54,887 with costs and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of this amount as arrears of land revenue had been issued on 2nd March, 1981, by the Assistant Collector-cumDistrict Excise and Taxation Officer, Patiala, addressed to respondent Nos. 2 and 3 and then warrants of arrest were issued on 13th March, 1981. All these events took place before the decree dated 3rd May, 1982, had been passed in favour of respondent No. 1. As already mentioned above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liability of the assets of respondent Nos. 2 and 3 to satisfy this demand of arrears of sales tax has first to be met with before the proceeds of the sale of their property are appropriated towards the decree secured by respondent No. 1 in its favour. Consequently, I allow this revision petition, set aside the order dated 4th May, 1985, of the learned senior Sub Judge, Patiala, without any ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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