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Section 226 of Income-tax Act, 1961, - Collection and recovery of tax - Other modes of recovery - Plaintiff challenged auction sale of property held in execution of money decree on ground that tax recovery proceedings had been initiated against him prior to auction sale - Petitioner was also in possession of a portion of premises - Further, petitioner's application for temporary injunction was pending before Trial Court - Whether in aforesaid circumstances, status quo of property should be maintained till hearing of application for temporary injunction - Held, yes FACTS The plaintiff instituted the suit challenging the auction sale held in execution of money-decree on the ground that the tax recovery proceedings had been initiated against him prior to the auction sale. The plaintiff also filed an application for temporary injunction. The Judge directed the respondents to maintain the said property in status quo. Thereafter, by the impugned the appeal was dismissed and the order was vacated. On application under section 115 of the CPC: HELD The Judge had acted with material irregularity in not considering all the relevant questions. The petitioner had challenged the auction sale relying upon the provisions of rule 16 of Schedule II. Moreover, the judge himself found that the petitioner was in possession of a portion of the premises. In such circumstances, in order to prevent multiplicity of proceedings, status quo of the property should have been maintained as it should be remembered that the petitioner's application for temporary injunction was pending before the Trial Court. In the circumstances, the case should be sent back to the Trial Court for expeditious hearing of the application for temporary injunction. In the meantime, status quo of the property should be maintained till the hearing of the application for temporary injunction. CASES REFERRED TO Debabrata Mukherjee v. Kalyan Kumar Roy [1981] 1 CLJ 319, Inayat Hussain v. Union of India [1980] 122 ITR 227 (Bom.) andSriniwas Pandit v. S. Jagjeet Singh Sawhney [1976] 104 ITR 20 (Delhi). Mihirlal Bhattacharya and Mrs. Mini Ghosh for the Petitioner. P. Ganguly and K.N. Laha for the Respondent. JUDGMENT…

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