(1.) IN order to appreciate the point of law arising in Letters Patent Appeal No. 73 of 1943 it is necessary to set out the facts of the case in some detail.
(2.) NIDHAN Singh appellant was adjudicated insolvent on the 29th of October 1936. On the 13th of December 1939, the Insolvency Judge transferred to the Collector under Section 68 of the code of Civil Procedure, hereinafter referred to as the Code, proceedings for the sale by public auction of the land of Nidhan Singh insolvent.
(3.) ON the 13th of February 1940, land of the insolvent measuring 58 'bighas' 1 'biswa', was sold by public auction for Rs. 4,625/- to 'shri' Sadda Lal respondent. Nidhan Singh filed objections to the auction-sale before the Assistant Collector at Fazilka. On the 16th of July 1940, the provincial Government made Rules under Section 70 of the Code, hereinafter referred to as the rules, where-under Collector, Commissioner and Financial Commissioner were empowered to decide objections to auction-sales made in proceedings transferred to the Collector under Section 68 of the Code. Dealing With the objections of the insolvent under the Rules the Collector dismissed those objections, but on an appeal by the insolvent from the order of the Collector the commissioner set aside the auction-sale.