JUDGMENT

MADON, J. :— This appeal by special leave from the Judgment 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 attachment and sale in revenue recovery proceedings adopted under the Punjab Land Revenue Act, 1887 (hereinafter referred to as "the said Act").

2. 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 licencees 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 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, Khatu