( 1 ) THE petitioner-decree- hoder M/s. Manganese Ore (India) Limited obtained a decree for recovery of Rs. 3,84,375. 00 (the principal amount) with interest at 6% p. a. with effect from 11th April, 1969 to 20th June, 1979 amounting to Rs. 2,35,111. 00 and future interest at 6 % p. a. till realisation and costs of the suit against the Judgment- Debtor, M/s. Mangilal Rungta from the Court of Joint Civil Judge (S. D. Nagpur) on 21st September, 1978. On the strength of a Transfer Certificate issued by the said Court, the petitioner took out execution in this Court with the prayer that the decretal amount be realised by attachment of debts payable by the Garnishee, Steel Authority of India Limited, New Delhi, to the Judgment-Debtor and ordering them to pay into this. Court the amount necessary to satisfy fully the aforesaid decree. Accordingly, notice under Order 21, Rule 46-A of the Civil P. C. (hereinafter referred to as the Code) was issued to the Garnishee as well as the Judgment- Debtor. The Judgment-Debtor has filed an affidavit sworn by Shri Satya Narayan Rungta, a partner of the J. D. firm to the effect that the latter did not sell any manganese ore or iron ore to the