( 1 ) THE main question is whether the present suit is liable to be stayed under Section 10, Civil Procedure Code. Plaintiff No. 1 and his wife plaintiff No. 2 filed this suit on 27th November, 1975, for recovery of Rs. 18 lacs by sale of the mortgaged property against Mr. M. R. Dhawan defendant No. 2 and his wife Smt. Satya Dhawan defendant No. 3. The plaintiffs also prayed for a declaration under Order 21, Rule 63 of the Code of Civil Procedure that their right to recover the mortgage-debt from defendants Nos. 2 and 3 takes priority over the right of Union of India defendant No. 1 for recovery of its income-tax dues from Mr. M. R. Dhawan defendant No. 2.

( 2 ) THE property known as 6, Jantar Mantar Road, New Delhi, was purchased on 15th May, 1954 in the name of Smt. Satya Dhawan defendant No. 3 from Seth Jagat Narain. She executed a general power of attorney on 1st May, 1955, in favour of her husband, Mr. M. R. Dhawan defendant No. 2 created an equitable mortgage in consideration of Rs. 13,25,000 in favour of the plaintiffs and deposited the title deeds and the said power of attorney with the plaintiffs by means of a memorandum dated 18th May, 1964. There were so