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    <title>1991 (2) TMI 18 - PUNJAB AND HARYANA High Court</title>
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    <description>Execution of a money decree was found not maintainable where the decretal amount was already under subsisting attachment by the Income-tax Department and the judgment-debtor was paying it in instalments. The court reasoned that the executing court could not proceed on the basis that any recovered amount would still remain subject to fiscal attachment, because the funds were not freely available for execution. On that footing, the execution application failed and the judgment-debtor&#039;s objections were allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=21721</link>
      <description>Execution of a money decree was found not maintainable where the decretal amount was already under subsisting attachment by the Income-tax Department and the judgment-debtor was paying it in instalments. The court reasoned that the executing court could not proceed on the basis that any recovered amount would still remain subject to fiscal attachment, because the funds were not freely available for execution. On that footing, the execution application failed and the judgment-debtor&#039;s objections were allowed.</description>
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      <pubDate>Tue, 26 Feb 1991 00:00:00 +0530</pubDate>
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