JUDGMENT

R.S. Pathak, J. - This is a revision application under Section 115 of the Code of Civil Procedure praying for the quashing of an order made by the learned Civil Judge, Varanasi. The case first came on for hearing before our brother Asthana who being of the opinion that a question of substantial importance arose in the case referred it to a larger Bench.

2. The respondents, Moolchand, Haridas and Raghunath Prasad, constituted a partnership firm, Messrs Kanhaiya Oil Mills, which had a branch business under the name of Moolchand Haridas. The applicant, the Hindustan Commercial Bank Ltd., obtained a decree against Moolchand Haridas for Rs. 25,000/-. The applicant put the decree into execution against the three partners, and in execution attached three houses belonging to them. Two houses. No. K. 46/186 and K. 47/144, were auctioned on July 9, 1959 for a total sum of Rs. 4,600/-, and the sale was confirmed on September 22, 1959. The third house, No. K. 47/103, was auctioned on July 14, 1959 for Rs. 9,500/. and the sale was confirmed on Oct. 25, 1960. Pursuant to income tax assessments against the partnership firm, M/S Kanhaiya Oil Mills, its liability to income tax was determine