( 1 ) THIS case is referred to a Bench by Ananthanarayana Ayyar, J. , as he thought that it raises a question of general and public importance and there should be an authoritative pronouncement.

( 2 ) THE civil revision petition is brought against the order of the Subordinate judge, Tenali, accepting E. A. No. 284 of 1959, a petition filed by the Income-tax Officer, Tenali, for the issue of a cheque for Rs. 3,281. 88 np. being the arrears of income-tax due by the judgment-debtor out of Rs. 12,500. 00 in deposit in Court to the credit of O. S. No. 88 of 1955.

( 3 ) THE circumstances leading to this litigation are these. O. S. No. 88 of 1055 was instituted by the petitioner against the second respondent herein (Jainullabdin Saheb) for eviction from the factory which the latter was holding on lease. During the pendency of the suit, the petitioner filed I. A. No. 1899 of 1955 under Order 40, Rule 1 Civil Procedure Code for the appointment of receiver to take possession of the factory and lease for two or more years, on the allegation that the defendant was threatening to commit acts of waste on the machinery and the structures.

( 4 ) THIS petition was contested by the