Main residential house of judgment-debtor or assessee which is occupied by him is exempt from being proceeded against in execution of simple money decree or income-tax demand

Citation

AIR 1983 DELHI 367

DELHI HIGH COURT

RAJINDAR SACHAR , J. and D. R. KHANNA , J.

Civil Writ No.402 of 1983, D/- 16 - 3 - 1983

S.C. Jain Petitioner v. Union of India and etc Respondents

(A)Civil P.C. (5 of 1908), S.60(1) Proviso(ccc) - (Punj. and Har.) (as extended to Union Territory

of Delhi) -Civil P.C. (Amendment) Act (104 of 1976), S.97(1) - S.97(1) does not apply to Cl.(ccc) which exempts one main residential house of judgment-debtor from attachment - Cl.(ccc) is not repealed so far as Delhi is concerned - It is not repealed even by implication - Implied repeal

when can be inferred, stated - In proceedings before Tax Recovery Officer, in Delhi provisions of Cl.(ccc) are applicable - Hence main residential house of judgment-debtor or assessee which

is occupied by him is exempt from being proceeded against in execution of simple money decree or income-tax demand