Judgment :- The court below proceeded to dismiss the application filed under S. 47, C.P.C. to set aside the sale held on 21-11-1985, on the ground that the Sale Certificate had been issued on 6-11-1989 and therefore, the application under Section 47, C.P.C. was not maintainable. The ground upon which the court below chose to dismiss the application is incorrect. The application under Sec. 47., C.P.C. having been filed even some time in 1986 ought to have been taken on file and dealt with on the merits irrespective of the subsequent events like the issue of Sale Certificate, for if the grounds in support of the setting aside the sale in the application under Sec. 47, C.P.C. are made out, the issue of the Sale Certificate would not in any manner affect the question. In any event the Sale Certificate follows the validity of the sale, and if the sale is set aside, the Sale Certificate cannot have any independent existence. This aspect had been completely lost sight of by the court below. Under these circumstances, without entering upon the further discussions on the demerits of the order of the court below that order is set aside and R.E.A. No. 179 of 1986 in R.E.P. No. 28 of 1985, in O.S. 211 of 1973 Sub Court, Salem is remitted to the court below for fresh disposal in accordance with law and in the light of the observations contained herein. The Civil Revision Petition is allowed. There will be no order as to costs.