Civil Appeal No 7494 of 1983 Appeal by Special leave from the Judgment and order dated the 6th May 1981 of the Punjab  Haryana High Court in R S A No 2944 of 1980
SK Bagga for the Appellants
The Judgment of the Court was delivered by MADON J
This appeal by special leave from the Judgment and  and decree in Second Appeal of the Punjab and Haryana High Court involves the determination of the question whether section 60 of the Code of Civil Procedure 1908 applies to an attachments and sale in revenue recovery proceedings adopted under the Punjab Land Revenue Act 1887 hereinafter referred to as the said Act
The facts which have given rise to this question are that Dina Nath the Respondent along with one Gora Lal and Sat Pal had been granted a liquor vending licence for the year 1968 69  by the Excise and Taxation Department of the State of Punjab Patiala Division in respect of which they had to pay a sum of Rs 138000 as licence fee
The licences paid a sum of Rs 86450 leaving the balance unpaid in spite of repeated reminders
Ultimately recovery proceedings under the said Act were started by the department and the Collector
Excise and Taxation Department Patiala by his order 846 dated January 16 1976 issued a proclamation prohibiting the transfer or creation of a charge by the Respondent of his half share in an immovable property consisting of a plot of land bearing Khewat No 374 Khatuni NO 511
Khasra No 39710 19 situate in village Ghagga with a building constructed thereon
The auction in respect of the said share of the Respondent in the said property was notified for June 141977
Just a day prior to the holding of the said auction sale the Respondent filed a suit in the Court of Sub Judge 1st Class Patiala C being Suit No 47213 6 77 against the State of Punjab and the Collector cum Deputy Excise and Taxation Commissioner Patiala Division for a permanent injunction restraining the State and the Collector cum Deputy Excise and Taxation Commissioner from auctioning his said half share
The contention of the Respondent was that a part of the building standing on the said plot of land was being used by him for his residence and he had no other residential house and therefore his said half share was exempt from attachment under clause ccc of the proviso to sub section l of section 60 of the Code of Civil Procedure 1908 hereinafter referred to as the Code  inserted in the said section 60 by a State amendment
The proviso to sub section I of the said section 60 sets out the properties which are not liable to attachment or sale and the said clause ccc provides as follows ccc one main residential house and other buildings attached to it with the material and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment belonging to a judgment debtor other than an agriculturist and occupied by him Provided that the protection afforded by this clause shall not extend to any property specifically charged with the debt sought to be recovered
 It is pertinent to note that in the said suit the Respondent did not challenge his liability to pay the amount claimed from him
Several contentions were raised in the written statement filed by the Appellants who were the defendants to the said suit including the contention that the property attached and notified for sale was not exempt from attachment and sale
The Appellants also contested the jurisdiction of the court
The Trial Court upheld both these contentions and dismissed the suit with costs
The Respondent then filed 847 an appeal to the District Judge Patiala being Civil Appeal No 554 of 5979
The Additional District Judge Patiala who heard the said appeal dismissed it with costs
The Respondent thereupon approached the Punjab and Haryana High Court in second appeal being Regular Second Appeal No 294 1 of 1980
The learned Single t Judge of the High Court who heard the said appeal after observing that the conclusion arrived at by the trial court on facts was per verse whereas the appellate court applied totally a wrong law in deciding the appeal allowed the said second appeal holding that the portion of the said building used for residence was exempt from attachment and sale under clause ccc of the proviso to the said section 60 while that portion in which the liquor shop was situated was liable to be attached and accordingly issued a permanent injunction with regard to the portion in which the Respondent was residing and dismissed the suit so far as it related to the portion of the building in which the liquor shop was situated
The parties were further directed tn bear their own costs
The question of jurisdiction of the civil court to entertain and try the suit filed by the Respondent does not appear to have been raised before the High Court
It is against this judgment and decree of the High Court that this appeal is directed
In our opinion the learned Single Judge of the High Court was wrong both in his criticism of the subordinate courts and in allowing the Respondent s said Second Appeal
Section 60 of the Code specifies the properties which are liable to attachment and sale in execution of a decree
The opening words of sub section I of section 60 are The following property is liable to attachment and sale in execution of a decree
Clause 2 of section 2 of the Code  defines the term decree
The relevant provisions of the said definition are as follows 2 decree means the formal expression of an adjudication which so far as regards the Court expressing it conclusively determines the rights of the parties with  regard to all or any of the matters in controversy in the  suit and may be either preliminary of final  Section 60 of the Code thus applies only to execution of the decrees of civil courts and declares what properties are liable to be attached and sold in execution of such a decree and the proviso to sub section 1 of section 60 sets out the properties which are not liable to such attachment or sale The opening words of the said 848 proviso are Provided that the following particulars shall not be liable to such attachment or sale namely The expression such attachment or sale in the said proviso refers to the attachment and sale mentioned in sub section 1 of section 60 that is to attachment and sale in execution of a a decree
On a plain reading of the said section 60 it is clear that section has no application to attachment and sale in any proceedings other than in execution of a decree of a civil court
 The provisions of section 60 of the Code do not apply to an attachment and sale under any of her statute made expressly applicable thereto
So far as the said Act is concerned it contains a complete code providing for the modes and machinery for recovery of arrears of revenue
The attachment in a question was levied under the provisions of the said Act and the sale which was notified was also under the provisions of the said Act
The attachment levied on and the auction sale notified in respect of the Respondent s half share in the said property were not in execution of any decree of a civil court but were in pursuance of the order made by an officer authorized to adopt proceedings under the said Act for recovery of revenue due to the State
There is no provision in the said Act which makes the provisions of section 60 of the Code applicable to attachment and sale for recovery of revenue under the said Act
The properties if my which are exempt from attachment and sale in revenue recovery proceedings under the said Act would be only such properties as are so exempted by the said Act
There is no provision in the said Act corresponding to cl
ccc of the proviso to sub section 1 of section 60 of the Code and the half share of the Respondent in the said property was therefore not exempt from attachment and sale in revenue recovery proceedings adopted under the said Act
Consequently the Respondents suit was liable to be y dismissed on this ground alone
For the reasons set out above we allow this appeal and set aside the Judgment and Decree of the Punjab and Haryana High Court and dismiss with costs the said Regular Second Appeal No 2944 of 1980 filed by the Respondent 2nd restore the decree passed by the Addition District Judge Patiala C in Civil Appeal No 554 of 5979 and the decree passed by the Sub Judge 1st Class Patiala C in Suit No 4721367
The Respondent will pay to the Appellants the costs of this appeal


Summary:
The respondent a liquor vending licensee defaulted to pay license fee inspite of repeated reminders
Recovery proceedings under the Punjab Land Revenue Act 1857 were initiated against him
The Collector issued a proclamation prohibiting the transfer or creation of a charge by the respondent on his half share in an immovable property consisting of a plot of land and a building thereon and notified the property for auction
The respondent filed a suit for permanent injuction restraining the appellant State and the collector from auctioning his half share on the ground that the building was being used by him tor his residence and he had no other residential house and that therefore the half share of the residential house was exempt from attachment under clause ccc of the proviso to sub section 1 of section 60 of the Code of Civil Procedure 1908
The trial court dismissed the suit and this order was confirmed in appeal by the District judge
Allowing the respondent s second appeal the High Court upheld his contention
and issued a permanent injunction only with regard to that portion of the building in which he was residing Allowing the appeal to this Court  HELD 1 The High Court was wrong both in its criticism of the subordinate courts and in allowing the respondent s second appeal
847 E 845 2
Section 60 of the Code has no application to attachment and sale in any proceedings other than in execution of a decree of a civil court
It applies only to execution of a decree of civil court
It declares what properties are liable to be attached and sold in execution of such a decree and the proviso to sub section 1 of section 60 sets out the properties which are not  liable to such  attachment or sale
The expression such attachment or sale in the proviso refers to the attachment and sale mentioned in sub section I of section 60 that is to attachment and sale in execution of a decree of a civil court
The section does not apply to an attachment and sale under any other statute unless made expressly applicable thereto
847 H 848 A B In the instant case the attachment and the auction sale were not in execution of any decree of a civil court but were in pursuance of an order made by an officer authorised adopt proceedings under the Punjab
Land Revenue Act 1887 for recovery of revenue due to the state
There is no provision in this Act which makes the provisions of section 60 of the Code applicable to attachment and sale for recovery of revenue under the said Act
848 D E