( 1 ) THE question for decision in this petition is whether clause (ccc) inserted in Sub-section (1) (in the proviso) of Section 60 of the Code of Civil Procedure (hereinafter called the Code) by means of Section 35 of the Punjab Relief of Indebtedness Act, 1934, as amended by Punjab Amendment Act XII of 1940, and Punjab Amendment Act VI of 1942 as extended to State of Delhi stands repealed after the passing of the Parliament Act, 104, 1976, amending the Code of Civil Procedure, especially in the light of Section 97 (1) of Amendment Act 1976, which reads as under :-

"97 (1 ). Any amendment made, or any provision inserted in the principal Act by a State Legislature or a High Court before the commencement of this Act shall, except in so far as such amendment or provision is consistent with the provisions of the principal Act as amended by this Act, stand repealed. "

( 2 ) THE Punjab Relief of Indebtedness Act 1934 (hereinafter called as 1934 Act) received the sanction of the Governor General on 5-4-1935. It was extended to the Union territory of Delhi vide the Government of India Home Department Notification No. 189/38, dated 30th May, 1939.

( 3 ) PUNJAB Amendment Act Xll of 1940 was passed by and received accent of the Governor General of Punjab. Section 16 of the Amendment Act Xll of 1940 substituted Section 35 in 1934 Act. By this amendment in Sub-section (1) in the proviso certain insertions were made in various clauses after clause c) including clause (ccc ). Later on Punjab Relief of Indebtedness Amendment Act VI of 1942 was passed. By Section 5 it substituted the old proviso in clause (ccc) in the proviso to Section 60 (1) of the Code.

( 4 ) NOW Section 60 of the Code lays down that various properties mentioned therein are liable for attachment and sale in execution of a decree. Proviso however excepted various properties mentioned in the various clause thereunder. The result of amendment of the 1934 Act by means of Punjab Amendment Act Xll of 1940 and Punjab Amendment Act VI of 1942 was to insert in the proviso to Sub-section (1) of Section 60 of the Code the clause (ccc) in the State of Punjab. The said clause (ccc) reads as under :- "one main residential house and other buildings attached to it (with the material and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to a judgment debtor other than an agriculturist and occupied by him : (Provided that the protection afforded by this clause shall not extend to any property specifically charged with the debt sought to be recovered ). "

( 5 ) THE result of the above Punjab Amendments was that though under the Code there was no exemption from attachment and sale of a main residential house of judgment-debtor yet by virtue of these Punjab Amendments the Code, in so far as in its application, to the State of Punjab was concerned, clause (ccc) exempted from attachment one main residential house belonging to a judgment-debtor.

( 6 ) SECTION 2 of (the Part C States) substituted by (Union Territories Act) with effect from 1st November 1956) Laws Act 1950 empowers the Central Government that it may be notification in the Official Gazette extend to the Union territory of Delhi, Himachal Pradesh, Manipur or Tripura, or any part of such territory with such restrictions and modifications as it thinks fit, any enactment which is in force in a State at the date of the notification. In exercise of the said powers, the Central Government extended to the State of Delhi, the Punjab Relief of Indebtedness Amendment Act VII of 1940 and Amendment Act VI of 1942, by means of a notification dated 8-6-1956 published in the Gazette of India, June 16, 1956. The result was that the protection of clause (ccc) in proviso to Section 60 (1) of the Code also became available in Delhi from this date onwards.

( 7 ) SOME tax recovery proceedings are said to be pending against the petitioners. Section 222 of the Income-tax Act, 1961 provides