JUDGMENT 1. It is conceded and is obvious that the attachment was not by a mortgagee, that is to say, when the attachment was made there was no mortgagee in existence as such. That being so, Section 99 of the Transfer of Property Act has no application, and the sale can be carried out in execution proceedings consequent on that attachment. With these observations, the case is sent back to the Division Bench for disposal. 2. The costs of this reference will be costs in the appeal; hearing fee, three gold mohurs.