Sathiadev, J.

1. The Appeal is preferred against the order made by I Additional Sub-Judge, Pondicherry, in E.A. No. 5 of 1977 in E.P. No. 217 of 1974 on a petition filed under Order 21 r. 90 and s. 151 of the Code of Civil Procedure to set aside the sale held on 16-12-1976 on the ground of material irregularity.

2. The appellant herein is Union of India represented by ITO, Pondicherry, who was the petitioner in the Court below and the two respondents herein the respondents therein. In the petition, it was claimed that one Madam Garnier was doing business in automobiles and she died in September, 1967 bequeathing her property to the second respondent and three others. She was in arrears of income-tax amounting to Rs. 10,00,000/-, and the only immoveable property left behind is Door No. 4, St. Lawrence Street, Pondicherry. When the department took steps to bring the property to sale, it filed O.P. No. 21 of 1975 in the same Court against second respondent and three others, who are legal representatives of deceased Madam Garnier, for permission to bring the property to sale and the Court declared that State has the first charge over the property, and permitted it to bring the pr