J.V. Gupta, C.J.
1. This petition is directed against the order of the executing court dated August 3, 1990, whereby the objections filed on behalf of the judgment-debtor were dismissed. The decree-holder, Messrs. Amar Steel Industries, sought execution of a money decree against Messrs. Gupta Iron and Steel Recoiling Mills and Fabricators, Amloh. In that execution application, ojections were filed that the amount sought to be recovered by way of execution already stands attached by the Income-tax Department and the judgment-debtor was paying the said amount to the Income-tax Department by way of an agreement in instalments. A sum of Rs. 50,000 was paid as lump sum and, later on, some instalments were agreed to between him and the Income-tax Department. It was, therefore, prayed that the execution application was liable to be dismissed. One of the issues was whether the amount of decree has already been attached by the decree-holder and, if so, its effect The executing court did find that the amount of decree has already been attached by the Income-tax Department and that the judgment-debtor has already paid a sum of Rs. 50,000 in lump sum and was now paying monthly instalments of Rs. 10,000. However, at the same time, the objection petition was dismissed as not tenable because, in case the decree-holder succeeds in getting the amount, it will still remain attached with the Income-tax Department and the decree-holder will pay the arrears in lump sum and the Income-tax Department can get the same back.
2. Learned counsel for the petitioners submitted that this approach of the executing court was wholly wrong and erroneous. Since the decretal amount already stands attached, the decree holder has no right to execute the decree. Moreover, the attached decretal amount is already being paid by the petitioner to the Income-tax Department and, therefore, the objection petition has been dismissed arbitrarily.
3. After hearing learned counsel, I find merit in this petition. Since the decretal amount already stands attached at the instance of the Income-tax Department, the execution application was not maintainable, particularly when the judgment-debtor was paying the attached amount to the Income-tax Department. Consequently, this petition succeeds, the impugned order is set aside and the objections filed on behalf of the judgment-debtor are allowed with no order as to costs.