MANZOOR AHMAD KHAN (DEAD) BY LRS. vs CIVIL JUDGE, RAMPUR . — C.A. No. 36/1996

Case Summary: C.A. No. 36/1996 Outcome: The Supreme Court dismissed the appeal on August 28, 2003. Facts: The appellant secured a pre-judgment bank attachment in a money recovery suit, which was decreed. However, the State of U.P.'s Sales Tax Department objected, claiming priority over the attachment under Article 372(1) of the Constitution and Section 73 of CPC. The Civil Judge (April 14, 1980) and High Court (August 7, 1995) both upheld the objection, directing release of attached funds to satisfy sales tax dues. Reasoning: The Court dismissed the appeal because: (1) the State of U.P., the only necessary party with interest in the matter, was never joined despite seven years of pendency; (2) the prayer to implead the State was belated; and (3) on merits, the High Court's judgment was just and correct, requiring no interference. This case analysis is maintained by casestatus.in based on publicly available court records.