( 1 ) THIS Rule by the auction-purchaser arises out of an appln under Section 174 (3), Bengal Tenancy Act, for setting aside a Court sale on the usual ground of fraud and material irregularity in publishing and conducting the sale resulting in gross inadequacy of price fetched by the sale. The appln was dismissed by the trial Court which found in favour of the auction-purchaser upon all the material points. Against that decision an appeal was preferred by the judgment-debtor and in appeal the learned Subordinate Judge has reversed the decision of the trial Court holding inter alia that the sale was brought about by fraud and material irregularity and that the price fetched by the sale was grossly inadequate.

( 2 ) THE impugned sale was held on 15/5/1946 and the present appln for setting aside the sale was filed on 23-6-1948. Apparenty, therefore, the appln was time barred but limitation was sought to be saved by invoking the aid of Section 18, Limitation Act.

( 3 ) VARIOUS points have been canvassed before me. The point upon which considerable stress was laid on the side of the auction-purchaser was regarding the competency of the lower appellate Ct. The point arises in