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Transfer of decree for execution to the Collector based on the nature of the property sought to be sold. Analysis: 1. The judgment-debtor appealed against the rejection of his request to transfer a decree for execution to the Collector by the Subordinate Judge. The decree holders obtained a mortgage decree which the judgment-debtor wanted to be transferred to the Collector due to the sale of agricultural land being sought. The Subordinate Judge denied the transfer, stating the land wasn't under the debtor's cultivation, hence not agricultural land. The High Court heard both sides and concluded in favor of the judgment-debtors, noting a subsequent notification expanding the definition of agricultural land to include any interest in land. 2. The High Court considered the notifications issued by the Government, particularly one from 1933, which broadened the scope of agricultural land. The respondents argued that a previous notification from 1932 did not apply to the case as it was a mortgage decree, not covered by the notification. However, the High Court interpreted the notifications to encompass cases where a civil court orders any land to be sold, irrespective of when the order for sale was made, emphasizing the importance of the wording in the notifications. 3. The Court delved into the interpretation of the notifications and their application to the case at hand. It rejected the respondents' reliance on a prior ruling, stating that the critical factor was the date on which the executing court directed the property to be sold, not the date of the preliminary decree in the mortgage suit. The Court emphasized that procedural rules, especially those related to execution of decrees, typically have retrospective effect and clarified that the key date was when the executing court ordered the sale of the property. 4. Ultimately, the High Court allowed the appeal, overturning the lower court's decision and directing the decree to be transferred to the Collector for execution. The Court emphasized that the decisive factor was whether the property sought to be sold was agricultural land, which necessitated the transfer of the decree. The parties were instructed to bear their own costs in both courts, concluding the judgment in favor of the judgment-debtors.
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