TaxTMI 
TaxTMI 
1946 (10) TMI 10
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.... 2. The applicant, Umed Singh, is a private purchaser of property which was the subject of a Court sale in execution of a decree in civil Suit No. 45-B of 1939, and was purchased by Shankerlal Kalar. The decree-holder in the suit was Bhairo Sao and the judgment-debtor Birat Singh. The court sale took place on 23rd August 1944. On 25th September 1944 two applications were put in to set aside the sa....
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....e time for the making of the application and the deposit. 3. The learned Additional District Judge reversed this decision. It is difficult to see how the learned trial Judge could distinguish the case of the two applicants before him as he did. 4. In the case of Umed Singh also the limitation of 30 days applied and the making of a deposit is a condition precedent to the application. Learned Coun....
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....the days on which the Court is closed to the statutory period. He must do the act on the very next day on which the Court is open. Applying these rulings in the light of the Privy Council lease just referred to here, it was imperative for Umed Singh to file his application and make the necessary deposit on 23rd September 1944 when presumably the Court was present. The applicant has been unable to ....