RENUPADA MUKHERJEE, J.

1. THE suit was contested by the union of India in the trial court. The defence which is material for the purpose of the present appeal was that the certificates mentioned in the plaint were valid and binding upon the plaintiff and so the attachment of plaintiffs moveables which followed the execution of the certificates is valid. Some other issues of a rather technical nature were also raised in the court below at the instance of the contesting defendant. But they were not pressed on behalf of the appellant in this appeal. Upon the evidence adduced on behalf of both parties the court below made a declaration that the certificates in question were invalid and inoperative and not binding on the plaintiff and the attachment of the properties of the plaintiff was also declared to be void. This appeal was preferred by the Union of India from the above judgment and decree passed by the trial court.

2. THE facts which have given rise to the present appeal are more or less admitted. There was firm of the name and style of Messers. "Satyanarayan Khan-Kalicharan Sadhukhan" which carried on business in various kinds of oil. This was a partnership firm of which t