1986 (5) TMI 256

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.... immune from attachment and sale, the residential building of a defaulter for recovery of arrears of sales tax and the penalty payable thereon under the Haryana General Sales Tax Act, 1973? Herein lies the controversy in revision. M/s. Kartar Singh Ranjit Singh had been held liable for payment of arrears of sales tax and penalty thereon under the Haryana General Sales Tax Act, 1973. This firm owne....

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....f section 60 of the Code of Civil Procedure do not apply to attachment and sale of property unless the relevant statute expressly makes them applicable to proceedings thereunder. This point arose before the Supreme Court in State of Punjab v. Dina Nath AIR 1984 SC 352. In recovery proceedings for the licence fee of a liquor vend, the defaulter raised the plea that the property sought to be proceed....

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.... was a binding precedent, made a half-hearted attempt to seek to distinguish it by adverting to paragraph 523 of the Punjab Land Administration Manual to contend that as it has been specifically provided therein that the exemptions prescribed by section 60 of the Code of Civil Procedure as regards sales and execution of decrees of courts shall apply, it must be taken to mean that these provisions ....

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....n 60 of the Code. No credence can be given to this contention either as this provision merely provides for the procedure to be adopted by the revenue courts, but it cannot be read to incorporate the provisions of section 60 of the Code of Civil Procedure in all Acts under which recoveries can be effected as an arrear of land revenue.   There can thus be no escape from the conclusion that n....