Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1962 (12) TMI 90 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Execution sale, invalid attachment, and Rule 90 objections: strict territorial routing matters, but sale may survive without attachment. Section 136 CPC requires attachment of property outside the issuing court's jurisdiction to be routed through the District Court, so a direct precept to a ...
                      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.

                            Execution sale, invalid attachment, and Rule 90 objections: strict territorial routing matters, but sale may survive without attachment.

                            Section 136 CPC requires attachment of property outside the issuing court's jurisdiction to be routed through the District Court, so a direct precept to a subordinate court did not confer authority and the attachment was invalid. Section 51(b) CPC nevertheless permits execution by sale without attachment, so the execution sale was not void merely because attachment was absent or defective, absent proof of substantial injury. The proviso to Order XXI Rule 90 CPC barred objection only where deposit or security had not been complied with and not dispensed with; once the court dispensed with that requirement, the objection had to be heard on merits, subject to the proviso on grounds available before the sale proclamation.




                            Issues: (i) whether attachment of property situated in another district, made by a subordinate court on a precept sent direct to it instead of through the District Court, was valid; (ii) whether a sale in execution could be upheld where the attachment was invalid or absent; and (iii) whether the objection under Order XXI, Rule 90 of the Code of Civil Procedure was barred for non-compliance with the proviso requiring deposit or security within the limitation period.

                            Issue (i): whether attachment of property situated in another district, made by a subordinate court on a precept sent direct to it instead of through the District Court, was valid.

                            Analysis: Section 136 of the Code of Civil Procedure requires that when property outside the local jurisdiction of the issuing court is to be attached, the order must be sent to the District Court within whose jurisdiction the property lies, and only that court may cause the attachment to be made by its own officers or by a subordinate court. The provision was treated as conferring jurisdiction as well as prescribing procedure. Since the order was sent direct to the subordinate court and no authority flowed from the District Court, the attachment could not be sustained.

                            Conclusion: The attachment was invalid and ineffective in law.

                            Issue (ii): whether a sale in execution could be upheld where the attachment was invalid or absent.

                            Analysis: Section 51(b) of the Code of Civil Procedure expressly authorises execution by attachment and sale or by sale without attachment. Order XXI, Rule 64 regulates the usual procedure but does not curtail that statutory power. Absence of attachment was therefore not treated as a nullity in the sale itself, but as at most an irregularity that would not vitiate the sale unless substantial injury was shown.

                            Conclusion: The sale was not void merely because the attachment was invalid or absent.

                            Issue (iii): whether the objection under Order XXI, Rule 90 of the Code of Civil Procedure was barred for non-compliance with the proviso requiring deposit or security within the limitation period.

                            Analysis: The proviso to Order XXI, Rule 90 barred entertainment of an objection unless the objector complied with the deposit or security requirement or obtained dispensation. The word "entertain" was construed as meaning consideration on merits, not mere filing. Because the Court itself had dispensed with the requirement before hearing the objection on merits, the objection could not be rejected solely for want of prior deposit or security within the limitation period. The objection under the proviso was also required to be examined on the ground that no objection could be entertained on a matter that could have been taken before the sale proclamation.

                            Conclusion: The objection was not barred merely for want of timely deposit or security, and it had to be considered on its merits, subject to the proviso regarding grounds available before the sale proclamation.

                            Final Conclusion: The challenge to the execution sale succeeded only to the extent that the objection under Order XXI, Rule 90 had to be heard afresh, while the separate contention that the sale was void for want of valid attachment failed.

                            Ratio Decidendi: Where a statute makes a particular mode of transmission or action the channel through which jurisdiction is acquired for execution steps outside territorial limits, strict compliance is necessary; but a sale authorised by Section 51(b) is not void merely because attachment was absent, and an objection under Order XXI, Rule 90 cannot be rejected for non-compliance with the proviso once the court has dispensed with that requirement and the matter is still to be decided on merits.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found