Ram Labhaya, J.:— This is an appeal from the order of the learned Subordinate Judge, L.A.V, dated 9th February 1949 by which the order of the Sadar Munsiff, Gauhati, dated 4th September 1948, dismissing the application of the auction-purchaser for delivery of possession under O. 21, R. 95 was affirmed.
2. The relevant facts are as follows: The property in suit was sold in execution of a decree on 25th February 1944. The decree-holder was the auction-purchaser.
3. The sale was confirmed on 27th March 1944 evidently because no application for setting aside the sale was made within the period of 30 days under R. 89, 90 or 91 of the CPC. About a year later, on 26th March 1945, the judgment-debtor applied under Section 47 read with Section 151 of the CPC, to have the sals set aside alleging that the decretal amount had been paid to the decree-holder on 27th March 1944, just four days before the confirmation of the sale. This petition was dismissed on 4th October 1945. The judgment-debtor preferred an appeal to the learned District Judge, who declined to interfere. The judgment-debtor then sought to have the orders of the Courts below revised. The revision petition was also dismissed on 22nd July 1947, by the Hon'ble the Chief Justice of the Calcutta High Court. The learned Chief Justice held that the payment or the adjustment between the decree-holder and the judgment, debtor was an uncertified one and therefore could not be recognised or taken notice of by reason of the provisions contained in O. 21, R. 2 of the CPC. The decree holder-auction-purchaser Page: 90applied for delivery of possession on 3rd May 1948, more than three years after the original order confirming the sale, which was passed on 27th March 1944. The petition was resisted by the judgment-debtor on the ground of limitation. The plea has prevailed in the Courts below. The decision of the appeal tarns on the interpretation of Article 180 of sch. I, Limitation Act. The article in question provides a period of three years for applications for delivery of possession. The starting point for limitation, according to the article, is the date on which the sale becomes absolute. The learned counsel for the appellant contends that the sale in this case became absolute for purposes of Article 180, Limitation, Act on the date on which the petition of revision was dismissed by the Calcutta High Court. Till then the sale could not have been regarded as final for purposes of limitation as the very finality of the sale was in question. He has relied on Chandramani v. Anarjan Bibi, 38 C.W.N 901 : (A.I.R (21) 1934 P.C 134), a decision of their Lordships of the Privy Council. The other cases to which we have been referred to by him are Chhogan Lal v. Behari Lal, A.I.R (20) 1983 Cal. 311 : (147 I.C 981), Muthu Korakki v. Mahamed Madarammal, 43 Mad. 185 : (A.I.R (7) 1920 Mad. 1 F.B) and Baijnath v. Ramgut Singh, 23 Cal. 775 : (23 I.A 45 P.C).
4. In Chandramani v. Anarjan Bibi, 38 C.W.N 901 : (A.I.R (21) 1934 P.C 134), the decree, holders were the auction-purchasers. The sales were held on 10th February 1923. The judgment-debtors applied under O. 21, R. 90 to have the Bale set aside. The application was dismissed on 15th April 1924 and the sales were confirmed on 22nd April 1924, under O. 21, R. 92. The judgment-debtors appealed to the High Court from the order refusing to set aside the Bales. The appeal was also dismissed on 17th March 1927. Sale certificates were duly issued in May and June 1928. On 10th September 1928, the auction, purchasers applied under O. 21, R. 35 for delivery of possession of the properties purchased by them at the auction sales. The application was resisted on the ground of limitation. The Calcutta High Court held that sales became absolute on 22nd April 1924 even for the purposes of Article 180, Limitation Act and the application for delivery of possession whish had been put in on 10th September 1928, was thus barred. Their Lordships of the Privy Council held that on the facts of the case before them, the sales did not become absolute within the meaning of Article 180, Limitation Act until 17th March 1927, and that the application for possession of the properties was not barred by the Act.
5. The learned counsel for the respondent concedes that if the application for setting aside the sale had been under O. 21, R. 90 of the CPC as in the case before their Lordships of the Privy Council, the sale could not have been regarded as confirmed till the final decision of the petition for setting aside the sale. He seeks to distinguish the Privy Council decision on the ground that the application for setting aside the Bale in the case before us was not made under R. 89 or 90. It was under Section 47/151 of the CPC. His contention is that the decision of their Lordships of the Privy Council cannot be extended so as to include within its scope applications for setting aside sales which are not covered by O. 21 of the CPC. We do not think it is possible to make any such distinction.
6. The decision of the case turns on the interpretation of the word “absolute” occurring in Article 180, Limitation Act. This meaning could not be different in the two sets of cases. If a formal order confirming the sale under R. 92 of the CPC, does not make the sale absolute for purposes of Article 180 if an application to set aside the sale is made by the judgment-debtor under O. 21, R. 90, we do not see how the sale would be absolute if the application for setting aside the sale is made under some other provisions contained in the Code of Civil Procedure. Such a distinction would be indefensible in principle. Where the formal order of confirmation is challenged by a petition under some provision of the Code of Civil Procedure the order itself comes into question. If such a petition is made within three years, the period within which an auction-purchaser must apply for possession under R. 95 of the CPC, the sale cannot be described as absolute during the period that the petition for setting aside the sale remains pending. The reasoning is equally applicable to applications under R. 90 and application under S. 47 or 151. On principle, therefore, it is difficult to agree to a distinction between an application of the judgment-debtor for setting aside the sale under O. 21, R. 90 on the one hand, and an application under other provisions of the Code, e.g, Ss. 47 and 151, if they are made within three years from the date of the formal confirmation of the sale. Their Lordships of the Privy Council have not left the matter in any doubt even so far as this question is concerned. The judgment of their Lordships was delivered by Sir Lancelot Sanderson and he observed in the course of the judgment as follows:
“Upon a consideration of the sections and orders of the Code, their Lordships are of opinion that in construing the meaning of the words ‘when the sale becomes absolute’ in Article 180, Limitation Act, regard must he had not only to the provisions of O. 21, R. 92(1) of the Schedule of the CPC, but Page: 91also to the other material sections and orders of the Code, including those which relate to appeals from orders made under O. 21, R. 92(1).”
7. It is clear that in construing Article ISO, the provisions of R. 92 and those chat relate to appeals from orders under that rule are not the only ones which have to be considered. Regard must he had also to other material sections and orders of the Code. Applications covered by other sections also will have the same effect, therefore, as applications under R. 92 of O. 21 will have. We do not see how a different result could have been arrived at.
8. Their Lordships overruled Neckbar v. Prakash Nag 56 Cal. 608 : (A.I.R (17) 1930 Cal. 86) in which it was laid down that the period of three years provided in Article 180, Limitation Act for an auction-purchaser's application for delivery of possession should be reckoned from the date of the confirmation of the sale under O. 21, R. 92 and not from the date of the final disposal of the judgment-debtor's application under O. 21, R. 90. On the other hand they approved of the decision reported in Chhoganlal v. Beharilal, 6 C.L.J 520 : A.I.R (20) 1933 Cal. 311. In this case also, the application for setting aside the sale was presumably under O. 21 of the CPC. But relying on Baijnath v. Ramgut Singh, 23 Cal. 775 : (23 I.A 45 P.C) an earlier decision from their Lordships of the Privy Council, it was held by a Division Bench of the Calcutta High Court that it could not be said, when the parties were litigating as to whether the sale should be confirmed or not, that the sale had become final or conclusive. The confirmation of the sale, according to the learned Judges, could be regarded as having taken place from the date when the litigation following upon the application for setting aside the sale terminated, viz., the date of the final decision of the Court in that litigation. It is noteworthy that the ratio of this decision is not limited to applications under O. 21.
9. In Baijnath v. Ramgut Singh, 23 Cal. 775 : (23 I.A 45 P.C), the Board of Revenue had discharged an order of the Commissioner by which a sale by the Collector had been confirmed. The Board afterwards on 21st August 1886, discharged its own order and revived that of the Commissioner. It was held that the confirmation of the sale dated only from 21st August 1886, and that a suit brought in July 1887 to set aside the sale under Article 12, Limitation Act was not barred. Article 12, Limitation Act provides a period of one year for setting aside sale in pursuance of decree or order of a Collector or other officer of revenue. The period of limitation, according to the Article commences from the date when the sale is confirmed or would otherwise have become final and conclusive had no such suit been brought. Their Lordships did not express any opinion on the question whether the proceedings taken by the parties to stay the confirmation of the sale was such a civil proceeding as is referred to in Section 14 of the Limitation Act, but laid down that there was no
‘final, conclusive and definitive order confirming the sale, while the question whether the sals should be confirmed was in litigation, or until the order of the Commissioner of 25th, January 1884, became definitive and operative by the final judgment of the Board of Revenue on 21st August 1886, or (in other words) that for the purpose of the law of limitation there was no final or definitive confirmation of the sale until that date.’
10. The rule enunciated in this case was the basis of the decision in Chhogan Lal v. Behari Lal, A.I.R (20) 1933 Cal. 311 : (147 I.C 981) and this decision received the approval of their Lordships of the Privy Council in Chandramani v. Anarjan Bibi, 38 C.W.N 901 : (A.I.R (21) 1934 P.C 134). The principle of the decision discussed above does, in our opinion, lead to the conclusion that the sale in the circumstances of the case before us did not become absolute on the date of its formal confirmation but it acquired the attribute of finality on the termination of the litigation commenced by the judgment-debtor with a view to having the sale set aside.
11. The learned counsel for the respondent has put forward another argument. He contends that the judgment-debtor's petition, though purporting to be under Section 47/151 of the CPC, was not really covered by those sections. It was based on an uncertified payment or adjustment which could not be enquired into or recognised in the course of the execution proceedings. He has relied on Biroo Gorain v. Jainurat Koer, 16 C.W.N 923 : (13 I.C 63), Nanhelal v. Umrao Singh, A.I.R (18) 1931 P.C 33 : (27 N.L.R 95) and 38 Cal. 798 : (A.I.R (25) 1938 Cal. 798?) in support of his contention. He has further pointed out that this was the view that prevailed with the learned Chief Justice of the Calcutta High Court in the revision petition of the judgment, debtors. These decisions no doubt support the view that a payment or adjustment not certified in accordance with the provision of O. 21, R. 2 of the CPC, cannot be recognised by a Court executing the decree but this view is no answer to the case set up on behalf of the appellant. The petition of the judgment-debtor was admittedly dismissed for the reason that the payment had not been certified but this petition was entertained. The auction-purchaser was summoned and had to resist it. The litigation was fought in three Courts. Even the revision petition was not dismissed in limine. It was Page: 92disposed of after a full hearing. Daring the pendency of the litigation, the auction-purchaser could not foresee its final result and could not at any stage say that the sale would become absolute or conclusive. In the language of their Lordships of the Privy Council used in Baijnath v. Ramgut Singh, 23 Cal. 775 on p. 785 : (23 I.A 45 P.C)
“there was no final, conclusive and definitive order confirming the sale, while the question whether the sale should be confirmed was in litigation.”
12. The final dismissal of the judgment-debtor's petition cannot in these circumstances, be allowed to affect the interpretation placed by their Lordships on Article 100, Limitation Act. This interpretation has the merit of advancing substantial justice. It also avoids hardship.
13. We are, therefore, of the opinion that for purposes of limitation, the sale in this case became absolute not on the date when the formal order of confirmation was passed but on the termination of the litigation commenced by the judgment-debtor for having the sale set aside. The application of the auction-purchaser for delivery of possession, therefore, is not time barred being within three years from the date of the termination of the litigation. This appeal is, therefore, allowed. The orders of the Courts below are reversed and the case is remanded to the learned Munsiff for disposal of the application for delivery of possession according to law. As an interesting question of law was involved in the case, we leave the parties to bear their own costs in all the Courts.
Thadani, A.C.J:— I agree.