hold that the property of the judgment debtor valued much more than the decretal sum has been sold in execution. According to him, Rule 54 of Order XXI CPC does not contemplate valuation at the time of attachment. This argument is raised in answer to court’s query that when only a sum of Rs. 27,694/- was to be realised why all the properties i.e. three houses approximately valued at Rs. 25,700/-, 9 H 55 Are land valued at Rs. 75,000/- and third property admeasuring 0 H 48 Are valued at Rs. 5,000/- were put to auction. 20. The above stated three properties were attached under Order XXI Rule 54 CPC and thereafter the Executing Court vide its order dated 22.10.1982 (Annexure P/4) issued sale notice under Order XXI Rule 66 CPC for sale of the attached property by public auction. The object of attachment of immovable property in course of execution of decree is for realisation of the decretal amount by way of the sale of the attached property under Order XXI Rule 66 CPC. The said rule