UNION OF INDIA Vs. MAHADEO PRASAD

JUDGEMENT

(1.) THIS is a revision application by the Union of India against the order of the Civil Judge, Jaipur City, dated the 23rd May, 1962, passed in execution proceedings.

(2.) THE facts giving rise to this revision are as follows. Respondent No. 1 Shri Mahadeo Prashad was assessed by the Income-tax Officer, D-ward, Jaipur for the assessment year 1945-46 for an amount of Rs. 18,566/2/- which was computed on his total income of Rs. 90,000/ -. THE assessment was finalised on the 28th January, 1955. A certificate for the realisation of Rs. 18,566/2/- was issued under sec. 46 (2) of the Indian Income-tax Act, 1922, and was sent to the Collector on the 30th January, 1956. On the 1st July, 1957, Mahadeo Prashad mortgaged a house belonging to himself in favour of Shrimati Naraini Devi respondent No. 2 for Rs. 3500/ -. We are not concerned with this transaction in this case. What we are concerned with is a simple money decree obtained by Radheyshyam respondent No. 3 against Mahadeo Prashad. This decree was passed on the 24th November, 1959, for Rs. 5177/5/ -. It may be noted here that Mahadeo Prashad's house was got attached by Radheyshyam on the 25th November, 1957, before judgment, that is, during the pendency of the suit. After Radheyshyam got the decree in his favour, he put it into execution proceedings, the judgment-debtor's house was sold for Rs. 5111/8/-in favour of Kirorilal, respondent No. 4. THE purchase price was deposited in court by the auction-purchaser. Before the payment of the said amount to the decree-holder, however, an application under sec. 151 C. P. C. was filed by the Income-tax Officer, D-Ward, Jaipur in the court of the Civil Judge, Jaipur City, on the 4th February, 1961, praying that the whole of the amount, that is the sale proceeds of the house be paid to him to be utilised towards the payment of arrears of income-tax outstanding against Mahadeo Prashad under the certificate issued under sec. 46 (2) on 30th January, 1956. This application was contested by Radheyshyam decree-holder. THE Civil Judge dismissed the application of the Union of India on the 23rd May, 4962. Against that order dated the 23rd May, 1962, the Union of India filed the present revision application. It was heard by a learned single Judge of this Court; but since he thought that important questions of law were involved, he considered it proper to refer the case to a Division Bench. This is how the case has come before us.