the scope of the expression as to when the sale becomes absolute in the case of Chandra Mani Salta and Ors vs. Anarjan Bibi and others AIR 1934 PC 134 it was held as under: " .. .In order to ascertain when such a sale as is referred to in the said Article becomes absolute, refernce must be made to the Civil Procedure Code, and the orders and rules contained in the Sch.! thereto, for that is the Code which contains the provisions relatingto the sale of immoveable property in execution of decrees. Order 21, Rules 82 to 96, in the said schedule are applicable to sales of immoveable property. Rules 89, 90 and 91 deal with applications to set aside a sale and Rule 92 (1) provides as follows: "Where no application is made under Rule 89, Rule 90, or Rule 91, or where such application is made and dis11llowed, the Court shall make an order confirming the sale and thereupon the sale shall become absolute." ' There is no doubt that the above-mentioned rule is applicable to the present case ; for as already stated the judgment-debtors did apply to set aside the sale, and the Subordinate Judge disallowed the applications on lS'h April 1924, and on 22•' April 1924, he confirmed the sales. The sales, therefore, became absolute on 22•' April 1924, at any rate so far as the Court of the Subordinate Judge was concerned. But the judgment-debtors had a right of appealunder Order 43, Rule (l)(j) against the orders of the Subordiate Judge by which he disallowed their applications to set asid.e the sales. This right of appeal the judgment-debtors exercised. Upon the hearing of the appeals, the High Court, by reason of the provisions of Section 107 (2) of the Code had the same powers as the Court of the Subordinate Judge. In the present case, the High Court dismissed the appeals and on such dismissal the orders of the Subordinate Judge confirming the sales became effective and the sales became absolute: In considering the meaning of the words in Article 180 of the Limitation Act, it is useful to consider the converse case. Take a case in which the Subordinate Judge allowed the application to set aside the sale; in that case, of course, there could be no confirmation of the sale as far as the Subordinate Judge was concerned, as there would be no sale to be confirmed; But if, on appeal, the High Court allowed the appeal, and disallowed t.he application to set aside the sale,·