Judgment

ORDER :- This Civil Miscellaneous Petition has been filed by a firm, Raja Properties, praying for certain directions, consequent upon the disposal of the Special Leave Petition (Civil) No. 9946 of 1987 filed by one Surinder Nath Kapoor against the Union of India and others. Before considering the Civil Miscellaneous Petition, it is necessary to state a few facts leading to the filing of the petition.

2. Surinder Nath Kapoor is one of the partners of M/s. Krishna Kapoor and Co. consisting of the following four partners :-

(1) Shri Shiv Dayal Kapoor (since deceased).

(2) Shri Surinder Nath Kapoor.

(3) Shri Ram Nath Kapoor.

(4) Shri Narender Nath Kapoor.

3. Partners Nos. 2,3 and 4 are the sons of Shiv Dayal Kapoor, since deceased. There is another firm M/s. Indo-Kashmir Carpets and Handicrafts. It is the sister concern of M/s. Krishna Kapoor & Co. and constituted with the said Shiv Dayal Kapoor, since deceased, and his daughters-in-law. Both the firms are assessees under the Income-tax Act, 1961, hereinafter referred to as the Act.

4. On December 12, 1954, the IAC (Asstt.), Range-II, Amritsar, passed a garnishee order under Section 226(3)(x) of the Act holding M/s. Krishna Kapoor and Co. a defaulter to the extent of Rs. 8,56,377/- on the allegation that the said sum was due by M/s. Krishna Kapoor and Co. to the assessee M/s. Indo-Kashmir Carpets and Handicrafts. The garnishee order was thereafter put into execution and the property of M/s. Krishna Kapoor and Co. was put up for sale by the Tax Recovery Officer-I, Jaipur, on January 21, 1986 and was purchased by the petitioner, Raja Properties, for the sum of Rupees 37,81,000/-. The sale was confirmed on March 14, 1986.

5. The said Surinder Nath Kapoor made an application dated February 15, 1986 under Rule 61 of the Second Schedule to the Act before the Tax Recovery Officer, Jaipur, praying for setting aside of the sale of the property of M/s. Krishna Kapoor and Co. The said application was dismissed by the Tax Recovery Officer, Jaipur, by his order dated March 14, 1986. He filed an appeal in Form No. 29-A under Rule 86(1)(c) of the Second Schedule to the Act before the Tax Recovery Commissioner, Jaipur. He also filed an application praying for stay of the confirmation of the sale by the Tax Recovery Officer, Jaipur, till the disposal of the appeal. The said appeal was, however, transferred by the Tax Recovery Commissioner, Jaipur, to the Tax Recovery Commissioner, Amritsar. The said Surinder Nath Kapoor also filed an application for stay before the Tax Recovery Commissioner, Amritsar. As no stay was granted, he filed a writ petition in the Rajasthan High Court. The writ petition was, however, dismissed by the High Court by its order dated September 29, 1986. Being aggrieved by the dismissal of his writ petition, the said Surinder Nath Kapoor filed the above Special Leave Petition No. 9946 of 1986.

6. The Special Leave Petition was disposed of by this Court by its order dated October 12, 1987 as follows :-

"Heard learned counsel for the parties. Mr. Manchanda for the Department agrees that the tax liability of the petitioner has been reduced to Rs. 3,38,146/-. Mr. P. N. Misra, counsel for the petitioner states in Court that this amount has already been paid to the Department. In that view of the matter, the petitioner no more owes any tax to the Income-tax Department. The sale already held confirmation of which we had granted stay shall stand vacated. Special Leave Petition is disposed of with aforesaid directions."

7. It is clear from the above order of this Court that the sale was set aside. As the Tax Recovery Officer, Amritsar, before whom the said Surinder Nath Kapoor had filed an appeal did not dispose of the appeal, in view of the said order of this Court setting aside the sale, Surinder Nath Kapoor filed an application for clarification of the said order of this Court dated October 12, 1987. During the pendency of the said application for clarification, the petitioner, Raja Pr