The Custodian's power to determine sums due under Section 48(2) of the Evacuee Property Act is limited to sums due under the provisions of the Act.

1. A short but rather important point affecting the rights of third parties under the Evacuee Property law arises in this appeal. On 12-9-1951 the _ properties of Messrs. Ahmed Abdul Karim Bros. Ltd., were declared evacuee properties. These properties consisted of Woolen Mills at Ambernath, a bobbin factory at Tardeo, and certain other moveable. The respondent to this appeal was appointed manager by the Custodian to manage these properties. He was appointed on 1-8-1952 and he continued as manager till 30-8-1952.

On that date an arrangement was arrived at by which the lease of evacuee properties was granted by the Custodian to a partnership of three persons of whom the respondent was one, and pursuant to this arrangement possession of the properties was given to the partnership on 31-8-1952. The lease was terminated by the Custodian on the 25th May 1954.

After the lease was granted the respondent continued to be the manager for the purpose of collecting the dues and discharging the debts in respect of evacuee property for the period 1-8-1952 to 30-8-1952. On 30-6-1954 the Custodian took back the possession of the evacuee properties. He called upon the respondent to submit a statement of accounts with regard to his management of evacuee properties. This statement was submitted by the respondent on 12-8-1954.

After considering the statement, the Custodian decided that a sum of Rs. 4,73,000/- and odd was due by the respondent to him and on 30-3-1955 he issued a notice against the respondent to show cause why this amount should not be paid by him to the Custodian. On 5-9-1955 the respondent presented a petition to this Court contending that the Custodian had no jurisdiction to determine the amount payable by him to the Custodian and asking for a direction from this Court to quash the show cause notice.

Coyajee J. who heard the petition held that the Custodian had no jurisdiction to determine the amount and therefore the show cause notice was not well founded and passed an order Quashing that notice. The Custodian has now come in appeal.

2. The relevant section that has got to be considered in order to determine the rights of parties is Section 48(1) and Section 48(2). Section 48(2) was introduced in the original Act by amending Act XLII of 1954. The original section 48 was to the following effect:

"Any sum due to the State Government or to the Custodian under the provisions of this Act may be recovered as if it were an arrear of land revenue."

It will be noticed that this is a procedural section which Jays down the mode of recovery of any sum due to Government or the Custodian. It does not purport either to create rights or impose liabilities. The sum that may become due under the provisions of the Act must be ascertained by looking to the other provisions of the statute. Section 48 itself throws no light on what are the sum or sums due under the provisions of the Act.

The new Sub-section (2) provided :

"For the purposes of Sub-section (1) the decision of the Custodian as to the sum due to the State Government or to the Custodian shall be final."

It is significant that whatever power is conferred upon the Custodian under Sub-section (2) is for the purposes of Sub-section (1) which, as we have already indicated, is a procedural section providing for the mode of recovery of certain sums due to Government or the Custodian. This sub-section makes the decision of the Custodian final, but the finality attaches only to that decision of the Custodian which is given with regard to the sums due to the Custodian, and reading Sub-section (2) in the light of Sub-section (1) it is clear Chat the sums due to the Custodian with regard to which his decision is rendered final are the sums due under the provisions of the Act.

It will therefore again be noticed that just as in the case of Section 48(1), Sub-section (2) does not create any new rights or impose any new liabilities. Having laid down the procedure with regard to the recovery of cer