JUDGMENT Drake-Brockman S.M. 1. The brief facts of this case are that the Appellant's property was to be sold under the Regulation of Sales Act. I was valued in due course under the provisions of that Act and option given to the decree-holder u/s 4. 2. Meanwhile the judgment-debtor applied to the Collector under the Encumbered Estates Act on the 23rd December. 3. The S.D.O. took up proceedings on the valuation statement on the 2nd January, 1936, immediately after the Christmas holidays. On that day he both accepted the valuation and gave the decree-holder his option and also passed an order to transfer the property to the decree-holder. The judgment-debtor asked him to postpone proceedings as he had applied under the Encumbered Estates Act, but the Court apparently refused to do anything without a copy of the order. A copy of this order was not placed before the S.D.O. till the 23rd January, 1936, but proceedings in completion of the transfer have even yet not been completed. 4. Anyhow the passing of an order u/s 6 of the Encumbered Estates Act lias the effect of staying further proceedings in execution of a decree and in my opinion from the 24th December onwards anything done by the S.D.O., whether the order of the Collector u/s 6, Encumbered Estates Act, was brought to his knowledge or not, was merely ultra vires and void. 5. The question arises in what capacity can the Board interfere? No appeal is provided in the Regulation of Sales Act against an order other than one u/s 3, but I am of opinion now that the Regulation of Sales Act does not abrogate the rules in Chapter XL of the Revenue Manual. Transfer of property to the judgment-debtor is tantamount to its sale and sale would need the confirmation of the Collector and an appeal would lie against confirmation of a sale to the Commissioner. An application in revision, provided the rules were satisfied, would lie to the Board. 6. If this view is correct the Appellant of course ought to have appealed to the Commissioner, but there has been so much uncertainty regarding the forum of appeal under these Acts that I have dealt with them as revisions in order to clarify the position. 7. 6. If this view is correct the Appellant of course ought to have appealed to the Commissioner, but there has been so much uncertainty regarding the forum of appeal under these Acts that I have dealt with them as revisions in order to clarify the position. 7. I would, therefore, set aside the proceedings of the S.D.O. transferring the property to the decree-holder in satisfaction of his decree as having been made after an application had been accepted u/s 6 of the Encumbered Estates Act and direct that it be kept pending the disposal of that application by the Special Judge. 8. As the application under the Encumbered Estates Act was an eleventh hour application and probably not prompted by the most crystal pure of motives, I would let parties bear their own costs. 9. Knox J.M.-(September 28, 1936). -I concur.