The main legal point established is that a security deposit can be liable to attachment in execution of a decree, and the provisions of the Indian Independence Act, 1947 and related orders do not bar the execution of a decree.

G. N. DAS, J. :- This is an appeal by the Province of Bengal against an order dated 23rd September 1946, passed by Mr. J.P. Mukherjee, learned Subordinate Judge, 2nd-Additional Court, District 24 Parganaa, dismissing au execution case started by appellant.

2. The facts are as follows : Bholanath Sen, predecessor-in-interest of the respondents and Tulsi manjuri Dasi filed a suit in forma pauperis, being Title suit No. 69 of 1939 against Rajlakshmi Dasi and Nabani Gopal Banerjee. On 31st June 1941, the suit was dismissed and under the provisions of O. 33, R. 11, Civil P.C., a decree for payment of Rs. 2484-12-0 being the court-fees which would have been payable to the Government, had the plaintiff not been permitted to sue as paupers, was passed against the plaintiffs in favour of the Government.

3. In 1900 the said Bholanath Sen had borrowed a sum of Rs. 3000 from Jogendranath Das on a mortgage. In 1911 Jogendra sued to enforce the mortgage. The Court, however, passed a money decree in favour of Jogendra. Jogendra preferred an appeal to this Court. On 5th June 1917, this Court allowed the appeal and passed a preliminary mortgage decree. Bhola Nath Sen preferred an appeal to His Majesty in Council, which was numbered P.C. Appeal No. 126 of 1917. Bholanath Sen deposited 3½ P.C. G.P. Notes of the face value of Rs. 4000 as security for cost of the said Jogendranath Das, in the said P.C. Appeal. The P.C. Appeal was dismissed with costs. On 23rd November 1918, a final mortgage decree for Rs. 43,000 odd was passed in favour of Jogendra. The decree was executed and the mortgaged properties were sold on 6th October 1936 and purchased by the decree-holder Jogendra for Rs. 79,000 the dues of the mortgagee being about Rs. 85,000 on that date. The sale was confirmed on 29th May 1939. The decree-holder auction purchaser took possession through Court on 20th February 1940. The bengal Money-lenders Act having come into force, the judgment-debtor Bholanath Sen instituted proceedings under the said Act for reopening of the said mortgage decree and for incidental reliefs. On 26th February 1944 the learned Subordinate Judge directed the decree to be reopened and a new preliminary decree for Rs. 13,000 was passed, but no instalments were granted. Both Jogendra and Bholanath appealed to this Court. The appeals were disposed of on 26th April 1944 and this Court directed a preliminary decree to be passed for Rs. 28,826 which was made payable in 10 annual instalments commencing with 3rd January 1945.

4. Meanwhile on 25th August 1942 the Province of Bengal executed the decree for Rs. 2484-12-0 passed in T.S. No. 69 of 1939 against Bholanath Sen and Tulsi Manjuri Dasi and prayed for realisation of the same by the attachment of 3½, PC G.P. Notes for Rs. 4000 deposited by Bholanath Sen as security for costs of the respondent Jogendranath Das in P.C. Appeal No. 126 of 1917. This was registered as Title Execution Case No. 39 of 1942. On 15th March 1944, Ajit Nath Das one of the respondents in PC Appeal No. 126 of 1927 filed an application under O. 31, Rr. 52 and 58 Civil P.C., for releasing the said G.P. Notes from attachment by the Province of Bengal. This gave rise to Miscellaneous case No. 11 of 1944. The miscellaneous case was dismissed on 2nd August 1944. On the ground that as the first instalment had not fallen due, the claimant had no lieu on the said of PC. G.P. Notes and the latter could not be released from attachment. No suit has been filed by the claimant under O. 21, R. 63, Civil P.C.

5. On 6th March 1946, the judgment-debtor Bholanath Sen filed a petition of objection under S. 47 and prayed that the G.P. Notes be released from attachment and the execution case be dismissed. This was registered as Miscellaneous Case No. 12 of 1946. The learned Subordinate Judge by his order dated 23rd September 1946 allowed the miscellaneous case on the following grounds : (i) The mortgagee respondents in the said P.C. Appeal have a lien on the said G.P. No