Judgment

CHINNAPPA REDDY, J.:- The Union of India is the appellant before us. In respect of Income Tax due from the Respondent Nos. 1 and 2 for several years, certificates under S. 46(2) of the Income Tax Act were issued to the Collector of Coimbatore for the recovery of the tax as arrears under the Revenue Recovery Act. In his turn the Collector issued prohibitory orders on March 30, 1957 against the transfer of shares owned by the defaulting assessees in Kaleeswar Mills Ltd. and, further, on June 29, 1957 directed the Tehsildar to take immediate action to seize the attached shares and sale them by public auction. The Tehsildar however did not take any action in the matter. The third Respondent, a creditor of Respondents Nos. 1 and 2, meanwhile, obtained a simple money decree against the Respondents Nos. 1 & 2, attached their shares in Kaleeswar Mills Ltd. and brought them to sale. The shares were sold on several dates in December 1958. We may mention here that the attachment by the decree holder was itself subsequent to the prohibitory order by the Collector. As we said earlier the Tehsildar really slept over the matter and it was in 1961 that he woke up and thereafter a suit was