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R. C. MITTER, NASIM ALI
Durga Prosad Chamaria – Appellant
Versus
Secretary of State – Respondent
JUDGMENT
Nasim Ali, J. - On 19th April 1926, the appellant Durga Prosad Chamaria, obtained a decree against respondents 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 Rupees 8,61,000 with interest at a certain rate up to the date of realization. Respondents 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 1st April 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 1, the Secretary of State for India in Council, from the appellant. On 17th March 1934, respondent 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 2 to 4. The appellant was also made a party to this application for execution. On receiving this application, the Subordina
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