JUDGMENT

V. RAMASWAMI, J.:—The respondent-Commissioner Sanchaita Investments in exercise of the powers vested in him under orders of this Court attached the entire first floor of premises No. 158, Dharamtolla Street, Calcutta along with all appurtenants attached thereto under an order of attachment dated 14th April, 1987. The appellant who claimed to be the owner of the property in possession filed an objection against attachment on 24th April, 1987 before the respondent. The objection petition was forwarded by the respondent to the High Court for adjudication.

2. The appellant-Kali Durga Estate is a partnership firm of which Mr. Manicklal Mukherjee who is representing the same in this appeal is a partner. There is no dispute that the property in dispute belonged to this partnership firm. The case of the appellant was that though under a registered agreement dated 21st June, 1980 the appellant agreed to sell the property to Sanchaita Investments which was a partnership firm having its office at 5-6, Fancy Lane, Calcutta, the same was later on cancelled and the agreement itself has become unenforceable. The respondent-Commissioner has been appointed under the order of this Court as C