The State is not liable for damages resulting from the unlawful acts of its officers or subordinates if the acts are done in the exercise of statutory powers or if they are done otherwise by its officers and the State has not ordered or ratified the doing of the same.

( 1 ) THIS litigation has a long history behind it, but the history must be told in order that the point, now in dispute, may be properly appreciated. We shall, however, make every endeavour to put the story, --the story of facts, -- within as brief a compass as possible.

( 2 ) IN or about the year 1923, one Durgaprosad Chamaria brought a suit which was eventually registered as Title Suit No. 61 of 1923 of the court of the Additional Subordinate Judge of Howrah against three persons, namely, Radhaprosad Chamaria, Moti-lal Chamaria and Anardeyi Sethani, since deceased. The suit was for inter alia specific performance of a certain agreement for sale of immovable properties and it was eventually decreed on compromise on April 19, 1926. Under the compromise decree the defendants Radhaprosad and Motilal, who are plaintiffs Nos. 2 and 3 in the present suit and Sm. Anardeyi (whose executor and legal representative Sew Kissen-das Shatter is plaintiff No. 1 here) were to pay to the decree-holder Durgaprosad a sum of Rs. 8,61,000/-and several other sums in certain instalments. Payments were made from time to time, but some of these were not certified by the decree-holder and the judgment-debtors' attempt to have these uncertified payments recorded as certified failed except with regard to three of them. Eventually, a sum of Rs. 3,32,372-10-0 remained due under the decree with interest as provided therein.

( 3 ) ON March 14, 1933, Durgaprosad's son Keshardeo, who had been given in adoption to another branch of the Chamaria family, brought a suit against his natural father Durgaprasad for recovery of certain monies and, three days later, on March 17, 1933, the said suit was compromised between the said parties whereby the above decree of Title Suit No. 61 of 1923 (the outstanding dues whereunder, at the time, were as stated above, a sum of Rs. 3,32,372-10-0 with interest) was assigned to Kesherdeo.

( 4 ) ON April 1, 1933, the Certificate Officer of Howrah attached the aforesaid decree of Title Suit 61 of 1923 in execution of a certificate against Durgaprasad for arrears of income-tax, amounting to Rs. 3,86,000/ -. The attachment was made in Certificate Case No. 1-M of 1933-34 under Section 19 (1) of the Public Demands Recovery Act. On April 28, 1933, Kesherdeo filed a claim before the Certificate Officer objecting to the above attachment "upon the" ground, inter alia, that the decree attached had been assigned to him by Durgaprosad before the disputed attachment. This claim was rejected by the Certificate Officer on February 24, 1934.

( 5 ) ON March 17, 1934, the Secretary of State for India in Council, as the attaching decree-holder as aforesaid, put the above decree of Title Suit No. 61 of 1923 into execution. That gave rise to Title Execution Case No. 62 of 1934. Shortly thereafter, the judgment-debtors who were plaintiffs Nos. 2 and 3 and the predecessor of plaintiff No. 1 of the present suit, appear to have made an offer of payment of Rs. 1,60,000/- in full satisfaction, of the above decree and this offer, which was made on May 26, 1934, was accepted by the Certificate Officer on May 28, 1934, on condition that the payment of Rs. 1,60,000/-was to be made forthwith. The payment was duly made and it was accepted in part satisfaction of the dues in the Certificate Case No. 1-M of 1933-34.

( 6 ) ON June 21, 1934, present plaintiffs Nos. 2 and 3 and the predecessor of plaintiff No. 1, who were the judgment-debtors of the decree of Title Suit No. 61 of 1923, applied for recording adjustment and full satisfaction of the same in the above Title Execution Case No. 62 of 1934 on the footing of their above payment of Rs. 1,60,000/- and that application was registered as Mis. Case No. 59 of 1934. The original decree-holder Durgaprosad Chamaria also filed an objection against the execution of the decree by the Secretary of State in the said Title Execution Case No. 62 of 1934, mentioned above. This was registered as Mis.