1. The petitioner Sakhi Charan Nath Choudhury, instituted a Rent Suit No. 9 of 1980 for realisation of the arrear rent from the tenant/Opposite party in respect of a plot of agricultural land of which opposite party No. 1 is a occupancy tenant under the provisions of Assam (Temporarily Settled Areas) Tenancy Act, 1971 (hereinafter mentioned as the Act). The suit was decreed for arrear rent amounting Rs. 4,276.00. The Rent Appeal No. 1 of 1983 preferred against the judgment and decree passed in Rent Suit No. 9 of 1980 was dismissed by the appellate Court and decree of the trial Court was affirmed. Thereafter, the petitioner put the decree in execution for realisation of the decretal amount of arrear rent and Rent Execution Case No. 1 of 1985 was registered in the Court of learned Sadar Munsiff (1), Silchar. The opposite party-judgment debtor, by an application dated 6.2.87 questioned the maintainability of the execution case urging mat the holding of occupancy tenant could neither be attached for satisfaction of the decree nor could the occupancy tenant be ejected by putting the holding to sale for realisation of the arrear rent in execution of the decree, inasmuch as an occupancy tenant could only be ejected under conditions incorporated in Chapter-IX of the Act. The judgment debtor also urged that Section 39 of the Act was inconsistent with and/or contrary to Section 51 and 54 of the Act. 2. Learned Munsiff in consideration of the objection has made this reference under Order 46 Rule 1 C. P. C. for a decision on the following questions : (i) Whether holding of an occupancy tenant who is a judgment debtor in a rent suit for arrear rent, can be attached and put to sale for satisfaction of the rent decree by ejecting the occupancy tenants/judgment debtors in contravention of the provisions of Sections 14 and 51 of the Act. (ii) Whether the provision of Chapter-VIII, particularly Section 39 of the Act is inconsistent with the prov ision of Section 14 and Chapter IX of the Act inasmuch as me occupancy tenant cannot be ejected save and except under the conditions enumerated in Section 51 of the Act. (ii) Whether the provision of Chapter-VIII, particularly Section 39 of the Act is inconsistent with the prov ision of Section 14 and Chapter IX of the Act inasmuch as me occupancy tenant cannot be ejected save and except under the conditions enumerated in Section 51 of the Act. The attachment and sale of the holding of the defaulting occupancy tenant for satisfaction of the decree is tentamount to eject­ment of that occupancy tenant by indirect method which is otherwise barred by Section 14 of the Act ? (iii) Whether transfer of holding of the defaulting occupancy tenant sold in execution of a decree for arrear rent to the auction purchaser requires prior approval of the Deputy Commissioner/Collector ? 3. I have heard Mr. P. Roy, learned counsel for the petitioner and Mr. K. K. Mahanta, learned Government Advocate for the respondents and I have considered the points raised in the reference. 4. Section 14 of the Act provides that an occupancy tenant shall not be liable to ejectment from his holding except as provided for in Chapter IX of the Act. As per Sub-section (4) of Section 3 of the Act - "Holding" means a parcel or parcels of land or an undivided share thereof, held by a tenant and forming the subject of a separate tenancy, Section 51 of the Act (incorporated in Chapter IX thereof) set out the grounds under which an occupancy tenant can be ejected. Section 54 of the Act provides the procedure of ejectment. Chapter VTII of the Act containing Section 39 to 49 deals with sale of holding for realisation of arrear rent under decree. Section 39 provides as follows : "39. Sale of a holding for arrear of rent in certain cascs-(1) where the unsatisfied rent decree relates to arrear rent in respect of a holding of any occupancy tenant, he shall not be liable to ejectment for such arrear. But his holding shall be liable to sale in execution of unsatisfied rent-decree and the landlord shall, instead of filing a suit for ejectment, submit an application, accompanied with the rent-decree to the competent Civil Court for attaching and putting the holding of the defaulting tenant to sale and the decree for rent shall be satisfied out of the proceeds of the sale. (2) Notwithstanding anything contained in the Civil Procedure Code, 1908 or any other law for the time being in force, the procedure for attaching and selling the holding of the defaulting tenant shall be according to the provisions hereinafter following. Section 40 speaks of attachment and proclamation of sale while Section 41 lays down the manner of publication for sale proclamation. Section 42 provides that the sale shall not take place before expiry of at least 30 days from the date on which all the three conditions under Section 41 are fully complied with. Section 43 of the Act provides the' Holding' put up to auction shall be sold to the highest bidder and the highest bidder shall deposit one-fourth of the purchase money on the spot and the balance within 15 days. If, however, the defaulting tenant or any interested person pays the decrial amount together with the cost, if any for the sale, before the date fixed for sale, the sale shall be stayed and the 'Holding' shall be released from attachment. Section 44 lays down how the sale proceeds is to be disbursed. 5. Chapter VIII has been incorporated in the Act for satisfaction of the decree of arrear rent and not for ejectment. The occupancy tenant is deprived of his holding as consequence of execution of the decree for arrear rent by putting the holding of defaulting occupancy tenant to sale. It is apparent from the provision of Section 43 of the Act mat the auction purchaser may be a person other than the landlord inasmuch as the highest bidder in the auction is allowed to purchase the holding in occupation of the defaulting tenant. Section 44 of the Act provides that balance of the sale proceeds, if any, after payment of cost of sale and the decretal amount to the decree holder, shall be paid to the defaulting tenant. The highest bidder in the auction for sale may not be the Landlord. Section 44 of the Act provides that balance of the sale proceeds, if any, after payment of cost of sale and the decretal amount to the decree holder, shall be paid to the defaulting tenant. The highest bidder in the auction for sale may not be the Landlord. Section 45 of the Act provides that the defaulting tenant or any interested person may within 30 days from the date of sale apply to the Court conducting sale for setting aside the sale on depositing the decretal amount together with the cost of the sale for payment to the decree-holder and a sum equal to 5 percent of purchase money to the auction purchaser as a penalty and cost of sale, if any, payable to Government. 6. From a plain reading of the provisions of Chapter-VIII of the Act, it becomes clear that, the provisions are not inconsistent with the provisions of Chapter-IX of the Act. Provisions of Chapter VIII of the Act lays down the procedure for realisation for the arrear rent under decree from a defaulting tenant in execution of the decree giving opportunity to the tenant to avoid the sale of the holding in auction by making payment of the decretal amount even for setting aside of the sale of the land (holding) by depositing of the decretal amount with cost etc within one month. In execution of the decree for ejectment, the landlord get khas possession after ejectment of the tenant but in the execution of the decree for realisation of the arrear rent under decree, the holding in occupation of the defaulting tenant is sold in auction to highest bidder, who may be a person other than the landlord, and as a consequence of realisation of the arrear rent under decree, a defaulting occupancy tenant is deprived of his holding. Such deprivation of holding of defaulting tenant is altogether different than the ejectment of an occupancy tenant in execution of a decree for ejectment. 7. For the reason stated above, I have no hesitation to hold that for realisation of the arrear rent under decree the holding of an occupancy tenant can be attached and put in sale in the manner provided under the provisions of Chapter-VIII of the Act and prior permission of the Deputy Commissioner is not required for transfer of the holding in the auction purchase thereof.