These revisions are by the Corporation of Cochin, a local authority within the meaning of S.50 of the Land Acquisition Act. It challenges the orders refusing to lift the attachment of its assets.

2. In execution of awards for enhanced compensation granted by the Reference Court, the executing court ordered attachment of the assets of the Corporation. The attachments were effected. Thereupon the Corporation filed Execution Application praying for withdrawal of the attachment on the ground that the assets of the Corporation were not liable to be proceeded against for recovery of the enhanced compensation awarded under the Land Acquisition Act and that the Corporation was not a party either to the award or to the reference or to the decree and consequently no execution could be levied against it, for recovery of the amounts covered by the decree. The decree holders contended that the acquisition was on a requisition by the local authority, the Corporation of Cochin, and since they had the obligation to provide the funds necessary for the acquisition, they could be proceeded against in execution of the decree. It was further contended that in any view, the Corporation was a