Judgment

DUA, J :- In this appeal on certificate granted by High Court of Gujarat under Article 133(1) (c) of the Constitution of India the questions raised relate to the liability of auction purchaser of property at Court sale for the arrears of municipal taxes due on the date of sale to the municipal corporation of the City of Ahmedabad which dues are a statutory charge on the property sold and of which the purchaser had no actual notice. On the question of constructive notice there is a sharp conflict of judicial decisions in the various High Courts and in the Allahabad High Court itself there have been conflicting expressions of opinion. In this Court there being no representation on behalf of the respondent the appeal was heard ex parte.

2.The property which is the subject-matter of controversy in this litigation originally belonged to one Haji Nur Mahammad Haji Abdulmian. He apparently ran into financial difficulties in February, 1949, and insolvency proceedings were started against him in March, 1949. By an interim order receivers took charge of his estate and finally on October 14, 1950 he was adjudicated insolvent. The property in question accordingly vested in the receivers