ANIL KUMAR SEN, J.

( 1 ) THIS is an appeal against an order dated March 15, 11958 passed by the learned Subordinate Judge, First Court, Alipore. District 24 Parganas in Misc. Case No. 96 of 1955 --arising out of Title Execution Case No. 16 of 1955 -- dismissing thereby an objection under Section 47 of the Code of Civil Procedure.

( 2 ) THE objectors are the heirs and legal representatives of a deceased judgment-debtor Radhakissen Mohta. In or about the year 1945-46 the Revenue Authorities started Certificate Case No. 241 I. T. 1945-46 before the Certificate Officer, 24 Parganas for recovery of certificate dues from the said Radhakissen Mohta. While the said proceeding was pending Radhakissen Mohta instituted Title Suit No. 121 of 1947 in the First Court of the Subordinate Judge at Alipore against the predecessor-in-interest of the present respondent for a declaration that the certificate filed in the aforesaid Certificate Case No. 241 I. T. of 1945-46 is void, illegal, inoperative and not binding on him and for cancellation of the certificate. The suit failed in the trial court and it was dismissed on September 17, 1948. The certificate debtor Radhakissen Mohta preferred an appea

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