( 1 ) THIS appeal is directed against the judgment of the learned Subordinate Judge anantapur, in O. S. No. 8 of 1958. The facts necessary for the determination of the questions arising in this case are as follows : the plaintiffs, J. Kuppanna Chetty, Ambati Ramayya Chetty and Company of Kadiri, is a firm carrying on business as groundnut and mundy merchants. They took on lease a groundnut decorticating factory at Kadiri, known by the name of Vittal Seshappa Chetty Sons, groundnut factory. The factory was under the management of one of the partners, Kuppanna Chetty. Vittal Subbayya chetty son of Seshayya Chetty was in arrears of Income-tax relating to the years 1951 52 and 1952-53 to the extent of Rs. 20,921-10-0 and Rs. 9, 035-4-0 respectively. The Income-Tax Officer issued a certificate under section 46 (2) of the Incom-tax Act. 1922, to the Collector of Bellary for realisation of the said arrears. The Tahsildar. Kadiri, was directed by the Collector to attach the said factory, buildings and machinery, which he did on 17-6-57. The attachment of the boiler engine decorticator, the engine factory building, and the godowns of the fectory etc. , was effected, by the Ta