( 1 ) THIS Revision Application has been filed by Union of India against an order which the Court of the Civil Judge Senior Division at Broach has made in Special Civil Suit No. 4 of 1959.

( 2 ) THE facts of the case briefly stated are as under: One Karansinhji Fatehsinhji of Sagbara died leaving a very large estate. After his death a suit for the administration of his estate was filed in the Trial Court. It was Special Civil Suit No. 4 of 1959. In that suit the respondents were appointed as receivers to realize the assets belonging to the estate of deceased Karansinhji. On 24th April 1972 the Controller of Estate Duty made an application to the Trial Court praying for payment of estate duty out of the assets realized by the receivers. That application is at Ex. 86. The claim which the Controller of Estate Duty made on account of estate duty was to the tune of Rs. 4 16. 3 p. On 22nd March 1973 the Trial Court Directed payment of Rs. 80 0 out of the estate of the deceased towards the aforesaid amount of estate duty. Thereafter consent decree was passed in the suit by which the estate of the deceased was divided between his heirs and legal representatives. The sum of R