(supra). 6. Per contra, Mr. Vinay Navare learned senior counsel appearing for respondent nos. 1 and 2 would submit that even assuming that the modified decree was for Rs. 17120/-, auction sale by the Executing Court was inevitable and the appellant cannot claim for setting aside the sale and his only right is to recover the amount of difference i.e. Rs. 10574/- under Section 144 CPC. It is argued that the appellant/defendant remained absent during the proceedings, and he entered into two agreements to defraud the respondent/plaintiff which has been noted by the Executing Court while rejecting his objections to the attachment and sale of the said property. Insofar as the valuation of the property mentioned in the attachment Panchanama under Rule 54 of Order XXI it is argued that the rule itself does not contemplate valuation at the time of attachment. It is then argued that the contention regarding hurried auction cannot be raised in the proceedings under Section 144 CPC for which