J. V. GUPTA, C.J. - On the last date of hearing, actual date notice was issued to respondent No. 2, i.e., the Assistant Collector, Sales Tax, Haryana. According to the office report, the summons were duly sent to them under register cover as well and that they have been served. In spite of service, nobody is present on their behalf.

Andhra Bank filed a suit for the recovery of Rs. 11,67,184.85 against M/s. Enclave Electronics. During the proceedings an application under sections 94 and 151 of the Code of Civil Procedure, 1908 was filed for the sale of the immovable property in possession of the plaintiff, for the recovery of the said amount. The said application was allowed by the learned subordinate Judge vide order dated January 16, 1989. Accordingly, the goods mentioned in the Schedule attached to the application were ordered to be sold by the court auctioneer as per rules. It was further ordered that the sale proceeds be deposited in the bank after adjusting the necessary auction charges as per rules. The goods were accordingly sold by the court auctioneer and he made his report to the court. Since a sum of Rs. 47,520 was received by the court auctioneer in excess and