1988 (10) TMI 262

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....ed against an order dated 4th May, 1985, passed by the learned senior Sub Judge, Patiala. An application filed by the petitioner for the payment to it a sum of Rs. 33,978 out of sale proceeds as a result of auction of the property of the judgment-debtors respondents Nos. 2 and 3, has been declined, by the impugned order. The facts in brief are that M/s. British Motor Car Company (1934) Ltd., re....

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....sed, much before the decree, under section 11 and attachment of the property. Even the summons for attachment and recovery of this amount as arrears of land revenue had been issued on 2nd March, 1981, by the Assistant Collector-cumDistrict Excise and Taxation Officer, Patiala, addressed to respondent Nos. 2 and 3 and then warrants of arrest were issued on 13th March, 1981. All these events took pl....

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....or. Summons and warrants had also been issued by him before the decree in favour of respondent No. 1 had been passed. The liability of the assets of respondent Nos. 2 and 3 to satisfy this demand of arrears of sales tax has first to be met with before the proceeds of the sale of their property are appropriated towards the decree secured by respondent No. 1 in its favour. Consequently, I allow t....