https://www.taxtmi.com/caselaws?id=154434 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. en-us Tue, 06 May 1986 00:00:00 +0530 Wed, 21 Aug 2013 13:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154434 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. Case-Laws VAT and Sales Tax Tue, 06 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154434