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        Case ID :

        1991 (10) TMI 30 - HC - Income Tax

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        Inherent powers cannot create a sale procedure in partition proceedings; sale orders and sale certificates require statutory authority. In final decree proceedings in a partition suit, the High Court held that the court could not use inherent powers under Section 151 CPC to devise a fresh ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Inherent powers cannot create a sale procedure in partition proceedings; sale orders and sale certificates require statutory authority.

                              In final decree proceedings in a partition suit, the High Court held that the court could not use inherent powers under Section 151 CPC to devise a fresh mode of sale of immovable property through an Advocate-Commissioner or to issue a sale certificate, because the Code contained no such authorisation. A sale in partition proceedings is permissible only within the statutory scheme, particularly where Section 2 of the Partition Act applies and division by metes and bounds is not reasonably practicable. The order directing sale and the consequential sale certificate were therefore without jurisdiction and could not stand, and the purchaser's deposit was to be adjusted by way of refund with interest in the final decree proceedings.




                              Issues: Whether the court had power, in final decree proceedings in a partition suit, to direct sale of immovable property through an Advocate-Commissioner and issue a sale certificate, and whether the resulting sale proceedings could be sustained.

                              Analysis: The only express provisions in the Code of Civil Procedure, 1908 relating to sale of property did not authorise the procedure adopted in the case. The power under Section 151 of the Code of Civil Procedure, 1908 could not be used to create a new mode of sale where the Code made no provision for it. The partition court was not acting under Section 2 of the Partition Act, 1893, which alone permits a sale where division by metes and bounds is not reasonably or conveniently possible. The presence of ceiling restrictions under the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 and the omission to implead the official assignee also reinforced the invalidity of the order, and the purchaser's deposit had to be dealt with by adjustment of equities.

                              Conclusion: The sale order and consequential issue of sale certificate were without jurisdiction and could not stand. The appellant succeeded to that extent, while the purchaser was entitled to refund with interest to be worked out in final decree proceedings.

                              Ratio Decidendi: In a partition suit, the court cannot invoke inherent powers under Section 151 of the Code of Civil Procedure, 1908 to devise a sale procedure and issue a sale certificate unless the case falls within the statutory scheme permitting such sale, particularly Section 2 of the Partition Act, 1893.


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                              ActsIncome Tax
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