( 1 ) THIS is a revision against the order of the learned Subordinate judge, Kurnool, excusing the delay in depositing in Court the amount representing the poundage and the amount required for purchasing stamps for the sale certificate. The facts that have given rise to this revision may be briefly narrated. In execution of the decree obtained in O. S. No. 69 of 1951, on the file of the Subordinate judge s Court, Kurnool, the decree-holder brought items 1, 4 and 5 mentioned in the attachment list for sale and purchased them on 21st September, 1953, for a sum of Rs. 3,380. Before purchase, he obtained the leave of the Court to bid and set off and, therefore, the purchase money was set off in part satisfaction of the decree amount. He deposited the amount required for the stamp and poundage on 8th october, 1953. As there was delay in depositng the said amount, he filed the application out of which this revision has arisen for excusing the delay. The judgment-debtor opposed that petition on the ground that the provisions of Order 21, rules 84 and 85, which regulate the conditions for deposit of various sums, are mandatory in nature and that, as the decree-holder-purch