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1937 Supreme(Cal) 138

R. C. MITTER, NASIM ALI
Durga Prosad Chamaria – Appellant
Versus
Secretary of State for India – Respondent


JUDGMENT

Nasim Ali J.

1. On April 19, 1926, the appellant Durga Prosad Chamaria, obtained a decree against respondents Nos. 2 to 4 Radha Kissen Chamaria, Mati Lal Chamaria and Srimati Anar Dei Sethani in Title Suit No. 61 of 1923, in the Court of the Subordinate Judge at Howrah, for Rs. 8,61,000 with interest at a certain rate up to the date of realization. Respondents Nos. 2 to 4 made certain payments from time to time towards the satisfaction of this decree, but these payments did not satisfy the entire decree. On April 1, 1933, the Certificate Officer of Howrah attached this decree u/s 19, Clause 1. Public Demands Recovery Act, in execution of a certificate filed in Certificate Case No. 1 M of 1933/34 for realization of about Rs. 3,86,000 due as arrears of income tax to respondent No. 1, the Secretary of State for India in Council, from the appellant. On March 17, 1934, respondent No. 1 applied to the Subordinate Judge, Howrah, to whom notice of attachment was given, to realize the amount due under the attached decree by executing the attached decree against respondents Nos. 2 to 4. The appellant was also made a party to this application for execution. On receiving this applicatio

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