ORDER

1. This appeal by the decree-holder is directed against the judgment of the Allahabad High Court dated 22-9-1981 in Civil Revision No. 835 of 1974 filed by the Union of India against the order dated 4-3-1974 passed by the Civil and Sessions Judge, Agra in execution proceedings pending before him. The facts, in brief, are as follows :

Various persons held decrees against M/s. John Mills and Company. In proceedings for execution of those decrees, the decree-holders, sought to attach various sums of money which were lying to the credit of the said judgment-debtors in the Court of Civil Judge, Agra in Suit No. 76 of 1979. The decree-holders moved an application for rateable distribution under Section 73 of the Code of Civil Procedure. In the present case we are concerned with such application moved by the appellant. On 28-5-1973 the Civil Judge, Agra had sent cheques to the executing court, viz., the Civil and Sessions Judge, Agra, for payment to the decree-holders, including the appellant, after taking security from them. On 31-8-1973 Respondent 1, Union of India, moved an application under Section 226(4) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") stating