JUDGMENT :

The facts, which engage consideration in the instant case, are that there lies a property, bearing Municipal No.5, Rajpur Road-I, Dehradun popularly known as Digvijay Talkies and the dispute pertains to the first floor of the said property, which was initially owned by one Chanda Devi (now deceased)(herein to be called disputed property).

2. Late Chanda Devi, the predecessor owner of the property in dispute, fell in arrears of the Municipal taxes, which was otherwise payable by her to the Nagar Nigam. As a consequence thereto, as per the municipal records, the arrears of taxes, which was assessed to be made payable by her till 1994-99 was assessed to be Rs.1,31,911.20.

3. Since the taxes were not remitted within time, as demanded by the Municipality, the property was put to auction and, for that purpose, as per Land Revenue Act of 1901, prior to auctioning the property, the same was attached in the light of the provisions of Section 163 of the U.P. Land Revenue Act. The attachment was not questioned by any party.

4. Non-questioning of the validity of attachment under Section 163 of the U.P. Land Revenue Act had, ultimately, resulted into issuance of proclamation of sale by t