Judgment

B.P. JEEVAN REDDY, J.

(1) LEAVE granted. Heard the counsel for the parties.

(2) C.S. No. 83 of 1965 on the original side of the Madras High court was instituted for partition and separate possession of the estate left by one Chidambaram Chettiar. With the consent of all the heirs, a preliminary decree was passed on 22/11/1968 directing the schedule mentioned properties to be divided into seven parts as between the plaintiff and defendants 1 to 6. Clause (2 of the preliminary decree provided "that the defendants 1 to 3 herein as executors do ascertain the debts due by the estate of T.S.PL. P. Chidambaram Chettiar, deceased and file a report in this court and sell sufficient properties of the estate for the early discharge of the debts due to the several creditors including those who have filed O.S. No. 49 of 1967 on the file of the court of the Subordinate Judge, Devakottah subject, of course, to the finding about the actual amounts due to those creditors in O.S. No. 49 of 1967 on the file of the court of the Subordinate Judge, Devakottah".

(3) THE debts due by the estate admittedly included certain tax arrears.

(4) AN Advocate-Comm