( 1 ) THE facts in this case are shortly as follows : On 23-2-1951 the petitioner obtained a decree against respondent No. 3, Messrs. Kali Films Ltd. , for a sum of Rs. 19,900/- in suit No. 4122 of 1950 in the Original Side of this Court with interests and costs. On or about 15-11-1951, the said decree was transferred to the Alipore Court. It ultimately came to be allotted to the Second Court of the Subordinate Judge for execution. In execution, certain movables and machinery belonging to the judgment-debtor, respondent No. 3, were attached. On or about 15-1-1952, the petitioner obtained leave of the High Court for attaching certain goody in the possession of the Official Receiver. The attachment was effected on 21-1-1952, So far as the execution case was concerned, there were various proceedings. Claims were field and investigated, as also the applications made by the judgment-debtor were considered. Finally, upon application of the petitioner, the attached goods were sold through Messrs. Mackeizie Lyall and Co. inside the Court premises. The goods were sold on 14-3-1952. The judgment-debtor Messrs. Kali Films Ltd. owed Rs. 1,49,912/-as income-tax due to Government. On