MACK, J.

( 1 ) THIS is a petition by a judgment debtor to revise the order of the learned subordinate Judge of Tuticorin in execution directing on a sale proclamation the decree holders valuation and judgment-debtors valuation to be published and the property brought to sale, without noting any valuation by court.

( 2 ) IN this case the property is said to comprise a number of small houses or tenements which the decree-holder valued at Rs. 5000 but which the judgment-debtor valued at Rs. 60,000. There was admittedly no valuation by an amin or any independent Court officer. Order 21, Rule 66 (2) (e), a new clause recently enacted and applicable to Madras, requires a sale proclamation to note the valuation of the property by the decree-holder and the judgment-debtor. It is urged that this is all that is sufficient and that the learned Subordinate Judges order is in accordance with the requirements of Order 21, Rule 66 (2 ). Reliance is placed on --srinivasan v. Andhra Bank Ltd. , AIR 1949 Mad 398 [LQ/MadHC/1948/175] (A), a decision by Govinda Menon J. who took the view that the residuary Clause (f), which, was previously in existence as Section 68 (2) (e), is intended to coyer matters other than market value. That clause requires a proclamation to specify as fairly and accurately as possible

"every other matter which the Court considers material for a purchaser to know in order to judge of the nature and value of the property,"

In the case Govinda Menon J. dealt with, there were extremes of valuation between the decree-holder and judgment-debtor; but the proclamation was also directed to contain a commissioners estimate of the market value of the property. In cases such as this, where there is so wide a divergence between the decreeholders valuation and the judgment-debtors valuation, it appears to be desirable for the Court to have the property valued by an amin and to have such valuation inserted in the proclamation. I would differentiate this case from AIR 1949 Mad 398 [LQ/MadHC/1948/175] (A), on the ground that there the proclamation contained an estimate of the market value by an independent valuer. In any event both learned advocates are agreed that this property should be valued immediately by an amin, of course, at the expense of the decree-holder, that his valuation should be inserted in the proclamation and the property be brought to sale as expeditiously as possible thereafter. The order of the Subordinate Judge is modified accordingly. On this petition there will be no order as to costs.