S.U.KHAN,J. - (1.) THE facts of the cases lie in a wide compass. However, it is not necessary to take into consideration all the facts in detail for the purposes of these two cases.
(2.) THE minimal relevant facts are that there was a Hindu Undivided Family (HUF) Firm by the name of Bishweswar Prasad Purosottam Das. At the relevant the members of the Firm were as follows: (i) Govind Ram (ii) Ram Prasad (1/3 share) (iii) Harihar Prasad (iv) Hari Shanker Prasad (v) Sadho Prasad (revisionist No.1 in this revision) (vi) Madho Prasad The Firm owed money to different persons and there were income tax dues also against the Firm. 33 money decrees were passed against the Firm in favour of different persons. Several decrees were assigned to other persons. Maximum numbers of decrees, i.e. 21, were held by Lalji Agrawal and Manju Lata Agrawal, husband and wife. One of the decree holders, i.e. Rai B.P. Gupta instituted Execution Case No.39 of 1956. Other decree holders also filed execution applications. In view of Section 73, C.P.C., providing for rateable distribution of all the assets of the judgment debtors to different decree holders, all the execution applications were consolidated and Execution Case No.39 of 1956 was made leading case. 13 properties of the judgment debtors were attached on 08.10.1956 and receiver was also appointed on the said date. Income Tax Department in realization of income tax dues had also attached some of the said properties. Claim of the Income Tax Department was also directed to be considered by the executing court in the said execution proceedings. One of the attached properties was property No.C-32/2 consisting of three settlement plots, i.e. Plot No.42, area 0.61 acres, Plot No.43 area 0.65 acres and Plot No.44, area 0.81 acres total 2.07 acres (3 bighas 6 biswa 10 biswansis). The dispute survives only in respect of this property.
(3.) ULTIMATELY on 30.08.1980, all the parties agreed to compromise/adjustment of decree. The compromise was that Lalji Agrawal and Manju Lata Agrawal would purchase Plot Nos.42 and 43 of property No. C-32/2 from the judgment debtors in full and final satisfaction of their decrees and they will also pay the decreetal amount of all other decree holders as well as Rs.1 lac towards income tax dues. Prior to that order of auction sale had been passed but no auction had taken place. In the order dated 30.08.1980, the executing court recorded as follows: "Learned counsel for the judgment debtors argued that the judgment debtors have no objection in case Plots No.42 and 43 in premises No. C-32/2 be transferred to the decree holders Lalji Agrawal and Manju Lata Agrawal in lieu of the satisfaction of their decrees and the learned counsel for the aforesaid decree holders stated that they are ready to deposit in Court on the date of sale deed executed the amount in full satisfaction of the decrees of other decree holders including Rs.1 lac towards the payment of income tax dues against judgment debtors." ;