KATRAGADDA RAMAKRISHNAIAH Vs. REPALLE CO OPERATIVE BANK LIMITED

JUDGEMENT

(1.) THE facts giving rise to this civil miscellaneous second appeal are as follows: One Kotammasu Sriramamurthy, the second respondent herein, was in arrears of income-tax to the tune of Rs. 1,518.81. For recovery of the said arrear amount, a certificate was issued under Section 46 of the Indian I.T. Act, 1922, by the ITO, Bapatla, to the Special Deputy Collector, Vijayawada, who sent proceedings to the Special Deputy Tahsildar, Nellore. The Special Deputy Tahsildar issued a notice of demand, Ex. A-3, dated March 30, 1959, under Section 25 of the Revenue Recovery Act, and this notice was served on the defaulter by affixture on the house. An attachment warrant, Ex. A-2, dated March 30, 1959, was issued on the same date, and this was also served by affixture.

(2.) WHILE so, on June 9, 1959, the 2nd respondent executed a mortgage in respect of the said house in favour of the first respondent, the Repalle Co-operative Bank Limited, Repalle (hereinafter called ' the Bank '), for a sum of Rs. 2,500.

(3.) THE bank then filed a petition, E.P. No. 37/1973, on the file of the court of the Principal District Munsif, Repalle, for sale of the mortgaged property in execution of the award passed by the Taluk Co-operative Officer in claim No. 607/63-64 on May 28, 1964.