Step 1: Understanding the Concept:
The question asks about the subject matter of Rule 90 of Order XXI of the Code of Civil Procedure (CPC). Order XXI is the longest order and deals comprehensively with the execution of decrees and orders.
Step 2: Detailed Explanation:
Order XXI, Rule 90 is titled "Application to set aside sale on ground of irregularity or fraud". It allows the decree-holder, or any person entitled to share in a rateable distribution of assets, or whose interests are affected by the sale, to apply to the Court to set aside the sale on the ground of a material irregularity or fraud in publishing or conducting it.
There is a crucial proviso: no sale shall be set aside on such grounds unless the applicant proves to the satisfaction of the Court that they have sustained substantial injury by reason of such irregularity or fraud.
This provision deals with irregularities that happen during the process of publishing the sale proclamation or conducting the auction itself (i.e., post-sale proceedings from the debtor's perspective, but pre-completion of sale from a legal perspective). The key elements are:
1. Material Irregularity or Fraud.
2. Occurring in publishing or conducting the sale.
3. Causing substantial injury.
Option (B) "Post-sale irregularities causing substantial injury to judgment debtor" captures the essence of this rule, as the application is made after the sale has been conducted to have it set aside.
Option (A) is less accurate because the irregularities are specifically in the "publishing or conducting" of the sale, not general "pre-sale illegalities". The focus of Rule 90 is on the sale process itself.
Step 3: Final Answer:
Order XXI, Rule 90 provides a remedy to set aside a court sale based on material irregularity or fraud in the sale process which has resulted in substantial injury. Option (B) best describes this situation.