( 1 ) THESE appeals are directed against the orders of the Subordinate Judge of Tenali directing payment of the moneys realised in execution of a decree obtained hy the appellant against one Kondapaneni Krishnaiah to the Income-tax and Sales-tax Departments in preference to the appellant. The appellant who was one of the creditors of the said Kondapaneni Krishnaiah filed a Suit O. S. No. 103 of 1950 and obtained a decree. In execution of it, he brought the properties of the judgment-debtors to sale and a sum of Rs. 13012-8-0 being the sale-proceeds was deposited into court at that time. The Income-tax Department and the Sales-tax Authorities filed applications asking for payment of these amounts claiming priority. E. A. 455/54 was by the Income-tax Department claiming Rs. 55,334-3-0 due under Exs. A-1 to A-3, Exs. A-1 and A-2 being the assessment orders for the years 1947-48 and 1948-49 and Ex. A-3, order under Section 28 (1) (b) of the Income-tax Act. The application of the Sales tax Department was E, A. 457 of 1954 claiming Rs. 7766-10-0.

( 2 ) THERE was opposition from the decree-holder on the ground that as regards the sons share there could be no priority and that the two Depa

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