1. These two Revision Applications raise common questions. Decrees for money were passed against one Bharamappa Jinappa Shirguppe in two suits. The decree-holder in one suit was Sushilabai wife of Annappa Mithare and the decree-holder in the other was Chandanbai wife of Balaram Doshi. Chandanbai filed Darkhast No. 201/54 for execution of her decree and Sushilabai filed Darkhast No 100/54 for execution of her decree. In Darkhast No. 201/54 filed by Chandanbai moveable property belonging to Bharamappa was attached. The property was sold on 29th November 1954. Sushilabai in her Darkhast No. 100/54 got attached and sold some immovable property of Bharamappa. The immoveable property was sold on 22nd October 1954, and the sale was confirmed on 27th November 1954. The total amount realised by sale of the moveable and immoveable property in the two Darkhasts exceeded Rs. 3,000. Bharamappa was liable to pay to the income-tax department an aggregate amount of Rs. 26,586-5-0 as tax and penalty due by him. He was also liable to pay to the sales tax department Rs. 5,471-10-0 as sales tax. On 8th November 1954, the Sales Tax Officer, Sangli, applied under Section 17 of the Bales Tax Ac