https://www.taxtmi.com/caselaws?id=8235 Rule 16(1) of Schedule II to the Income-tax Act, 1961, which is procedural and governs recovery of arrears, is to be strictly construed and cannot be extended by implication to defeat a mortgagee's secured rights. A decree for sale passed in enforcement of a mortgage under Order XXXIV, Rule 5 of the Code of Civil Procedure is distinct from a simple decree for payment of money, which is immediately executable under section 51. Accordingly, the expression "decree for the payment of money" does not include a mortgage decree for sale, and the recovery restriction in rule 16(1) does not bar execution of the mortgage security. en-us Thu, 21 Jan 1971 00:00:00 +0530 Mon, 06 Apr 2009 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8235 Rule 16(1) of Schedule II to the Income-tax Act, 1961, which is procedural and governs recovery of arrears, is to be strictly construed and cannot be extended by implication to defeat a mortgagee's secured rights. A decree for sale passed in enforcement of a mortgage under Order XXXIV, Rule 5 of the Code of Civil Procedure is distinct from a simple decree for payment of money, which is immediately executable under section 51. Accordingly, the expression "decree for the payment of money" does not include a mortgage decree for sale, and the recovery restriction in rule 16(1) does not bar execution of the mortgage security. Case-Laws Income Tax Thu, 21 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8235