ORDER

Edgley, J. - In this case the petitioners were the plaintiffs in Rent Suit No. 2352 of 1938. They held a tenure under Touzi No. 401 of the 24 Parganas Collectorate. It appears that this estate fell into arrears in respect of the payment of cess under the Cess Act of 1880 with the result that the Collector issued a notification in respect of the estate u/s 99, Cess Act. After the issue of this notification the petitioners' tenants paid their rent direct to the Collector and in the rent suit with reference to which this application arises the tenants pleaded that the amount due from them as rent had already been paid. The main contention of the petitioners in this case is that Section 99, Cess Act, confers no authority upon the Collector to realize rent except rent payable directly to the owners of the estate which has been attached. The petitioners maintain that the rent due from them to the landlords of Touzi No. 401 was actually realized by the Collector, but, so far as their own tenants were concerned, their contention is that, in spite of the issue of the notification u/s 99, Cess Act, they nevertheless have a right to realize arrears of rent due from their own tenants. I a