1. These Second Appeals arise from proceedings in execution of the decree in O. S. No. 41 of 1962. The appellants are the decree-holders and the respondents are defendants 1 to 3. Two applications, E. A. No. 166of 1966 and E. A. No. 321 of 1966 were moved by the defendants; one by defendants 1 to 3 and the other by the first defendant, under S.47 and Order XXI, R.90, of the Code, to set aside an execution sale held pursuant to the Execution Petition 1075 of 1965 on 10-11-1965. The grounds on which these applications were filed are material irregularity and fraud in publishing and conducting the sale. The execution Court allowed these applications. Though the Appellate Court in appeal came to the conclusion that there is no material irregularity or fraud and that there has been no under-valuation it confirmed the setting aside of the sale on the grounds (1) "that there is absence of sanction to bid" and (2) "the sale is held without jurisdiction in view of the absence of fresh proclamation and R.66 notice as contemplated by the decision reported in 1966 KLT. 476".

2. It is conceded that if the sale has to be set aside, the applications referred to, filed beyond the period