https://www.taxtmi.com/caselaws?id=276169 Order XXI Rule 66 CPC, as amended, requires the sale proclamation to include the estimates furnished by the decree-holder and the judgment-debtor, but it does not bar the executing court from making its own estimate where circumstances justify it. The distinction between the property's value and the upset price remains material, and the proviso is confined to removing any obligation to record the court's own estimate, not to prohibiting it. The executing court therefore retains discretion to fix an upset price and, where necessary, reduce it to ensure a fair court auction and protect the interests of both parties. en-us Wed, 24 Sep 1980 00:00:00 +0530 Thu, 01 Nov 2018 13:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276169 Order XXI Rule 66 CPC, as amended, requires the sale proclamation to include the estimates furnished by the decree-holder and the judgment-debtor, but it does not bar the executing court from making its own estimate where circumstances justify it. The distinction between the property's value and the upset price remains material, and the proviso is confined to removing any obligation to record the court's own estimate, not to prohibiting it. The executing court therefore retains discretion to fix an upset price and, where necessary, reduce it to ensure a fair court auction and protect the interests of both parties. Case-Laws Indian Laws Wed, 24 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276169