S.S.Sodhi, J.

1. Do the provisions of Section 60 of the Code of Civil Procedure, render immune from attachment and sale, the residential building of a defaulter for recovery of arrears of sales tax and the penalty payable thereon under the Haryana General Sales Tax Act, 1973 ? Herein lies the controversy in revision.

2. M/s. Kartar Singh Ranjit Singh had been held liable for payment of arrears of sales tax and penalty thereon under the Haryana General Sales Tax Act, 1973 . This firm owned shop-cum-flat No. 12 in the New Sabzi Mandi on the Grand Trunk Road, Karnal. The ground floor of this building was with tenants while the first and second floors thereof were, it is said, used as the residence of the defaulters. Apparently, to avoid the sale of this property for recovery of the amounts due to the sales tax authorities, it was transferred in favour of Kartar Kaur, the wife of Kartar Singh, through the agency of a civil court decree granted on 13th February, 1984. It was in this situation that the contention was raised, negatived by both the courts below, that the property being residential was exempt from attachment and sale under Section 60 of the Code of Civil Procedure.