Canara Exports and ors. Vs. State of Karnataka and anr. - Court Judgment

Excerpt:

.....second revision that executing court could not decide aforesaid issue in exercise of jurisdiction under section 47, whether sustainable? - held, on facts, executing court had no option but to determine the question of identity of judgment-debtor because of direction of high court in first revision whereby executing court was directed to conduct inquiry in regard to status of objector to execution proceedings and issues raised before it. direction by high court in first revision was keeping in view the provisions of section 47. section 47 contemplates that all questions arising between parties to suit in which decree was passed has to be determined by court executing decree and not by a separate suit. in the peculiarity of instant case, aforesaid issue could be adjudicated under section 47, notwithstanding that objector was not a party in suit wherein decree in question was passed. moreover, it is evident from order of executing court that no plea regarding applicability of section 47 was raised on behalf of judgment-debtor before that court. hence, impugned judgment of high court in second revision was set aside. section 152: [d.k. jain & r.m. lodha, jj] scope - held, power.....p.n. bhagwati, c.j.1. in view of the judgment delivered by us today in civil appeal no. 220 (nt) of 1986 (reported in : 1986(26)elt3(sc) ), we allow the present appeals, set aside the judgment of the high court and direct that the purchases of shrimps, prawns! and lobsters made by the appellants for the purpose of fulfilling the existing contracts for export shall not be liable to be included in the taxable turnover of the appellants. the respondents will pay the cost of the appeals to the appellants.