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Issues: Whether the judgment-debtor's tenancy rights and goodwill in the premises were saleable property liable to attachment and sale in execution, and whether the Maharashtra Rent Control Act, 1999 barred such attachment.
Analysis: Section 60 of the Code of Civil Procedure treats saleable property over which the judgment-debtor has a disposing power as attachable, and the inclusion of a lessee's protected interest in the proviso shows that tenancy rights are not outside the concept of property. The bar in Section 26 of the Maharashtra Rent Control Act, 1999 is not absolute because it operates subject to a contract to the contrary, and Sections 7(15) and 25 treat a sub-tenant as a tenant for the purposes of the Act. Section 56 further recognises lawful consideration for relinquishment, transfer or assignment of tenancy, which reinforces that tenancy rights have a transferable and valuable character. The earlier decision construing the corresponding provision in Section 15(1) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 supported the view that such rights are not immune from attachment, though the landlord or head tenant's consent remains necessary for actual transfer or assignment.
Conclusion: The tenancy rights and goodwill were liable to attachment in execution, and Section 26 of the Maharashtra Rent Control Act, 1999 did not create an absolute prohibition against such attachment. The objection failed.
Ratio Decidendi: Tenancy rights that are legally transferable or capable of being assigned with consent constitute saleable property under execution law, and a statutory prohibition subject to a contract to the contrary does not bar attachment of such rights.
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