BALAJI TRADERS Vs. DHAMANI ENTERPRISES

JUDGEMENT

(1.) Aggrieved over the order of the Executing Court attaching the machineries in the Saw-Mill in Executing Proceedings, the present Civil Revision Petition is filed.

(2.) The only contention of the learned counsel appearing for the revision petitioners before this Court is that, the machineries sought to be attached is the immovable properties and it cannot be attached. In support of his contentions, the learned counsel has relied upon the judgment of the Hon'ble Supreme Court in DUNCANS INDUSTRIES LTD., vs. STATE OF U.P. AND OTHERS reported in 2000 SAR (Civil) 156.

(3.) The learned counsel appearing for the respondent would submit that those machineries are temporarily erected and removable and that cannot be construed as immovable properties. In support of his contentions, he has also relied upon the judgment of the Hon'ble Supreme Court in SIRPUR PAPER MILLS LTD., vs. COLLECTOR OF CENTRAL EXCISE, HYDERABAD reported in (1998) 1 SCC 400 and the judgment of this Court in KUMARARAJA PAPER MILLS (P) LTD., vs. TAMIL NADU PRINCIPAL REVENUE CONTROL OFFICER-CUM-THE INSPECTOR GENERAL OF REGISTRATION reported in 2012 (1) CTC 315.