Summarize the following court judgment. 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. S.K. 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. 1	38	000 as licence fee. The licences paid a sum of Rs. 86	450	 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 14	1977. 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. 472/13 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 5.9.79. 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 5.9.79 and the decree passed by the Sub Judge	 1st Class	 Patiala C	 in Suit No. 472/13.6.7?. The Respondent will pay to the Appellants the costs of this appeal.

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]