Civil procedure exemption does not bar property attachment in special tax recovery absent express statutory incorporation.

Section 60 of the Code of Civil Procedure does not protect a residential house from attachment and sale in recovery proceedings under a special statute unless that statute expressly incorporates the provision. The Haryana General Sales Tax Act, 1973 contained no such incorporation, so the house remained liable for recovery of sales tax arrears and penalty. Reliance on paragraph 523 of the Punjab Land Administration Manual could not override the statutory position, and Section 88 of the Punjab Tenancy Act, 1887 was inapplicable because it governs procedure in revenue courts only. The recovery order against the property was sustained.

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Issues: Whether a residential building is immune from attachment and sale for recovery of arrears of sales tax and penalty under the Haryana General Sales Tax Act, 1973 by invoking section 60 of the Code of Civil Procedure.

Analysis: The protection under section 60 of the Code of Civil Procedure applies to execution of civil decrees and does not extend to attachment and sale under another statute unless that statute expressly makes the provision applicable. The Haryana General Sales Tax Act, 1973 contained no such express provision. Reliance on paragraph 523 of the Punjab Land Administration Manual did not assist the petitioner because it could not override the Supreme Court's pronouncement that section 60 is inapplicable without express statutory incorporation. Section 88 of the Punjab Tenancy Act, 1887 also did not help, since it only prescribes procedure for revenue courts and does not incorporate section 60 into all recovery statutes.

Conclusion: The residential house was not exempt from attachment and sale for recovery of dues under the Haryana General Sales Tax Act, 1973.

Final Conclusion: The revision failed and the order permitting recovery against the property was sustained.

Ratio Decidendi: Section 60 of the Code of Civil Procedure does not confer immunity from attachment and sale in recovery proceedings under a special statute unless that statute expressly applies the provision.

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