The main legal point established is that a garnishee has no right of adjustment or set off if the debt arises after the date of attachment.

1. This revision petition by, a garnishee raises two questions. One relates to the maintainability of the revision itself and the other about the correctness of the order directing the garnishee to produce the attached amount in court forthwith.

2. The first counter-petitioner had obtained a decree against the second counter-petitioner and thereafter on 23-1-59 attached a sum of Rs. 200/- alleged to be due from the garnishee to the second counter-petitioner. The garnishee is the Executive Authority of the Chengannoor Panchayat. The second counter-petitioner - judgment-debtor had deposited the above sum of Rs. 200/- as security in connection with the auction held by the Panchayat for the year 1958-59 relating to the right of selling meat in the Chengannoor Market. This auction, which was confirmed in favour of the judgment-debtor by the Panchayat, was set aside by the High Court in a Writ Application before the order of attachment, above mentioned, was effected. The judgment-debtor was again a successful bidder for the auction to the same right for the following year 1959-60 and it is alleged by the garnishee-revision petitioner that on the 31st of March 1959, when the auction for the following year was finalised, a larger amount than Rs. 200/- became due to the Panchayat from the judgment-debtor. Though other points were raised in the court below, the only point taken before us in revision relates to the right of the; to adjust the sum of Rs. 200/- as against the claim of the garnishee for a larger amount which had become due to the garnishee on 31-3-1959.

3. Before dealing with the above question, we will deal with the pre-liminary objection that the revision is not maintainable. In support of this argument reliance has been placed on R.46-1 of Order XXI which we extract below:

"46-1. Orders appealable:- An order made under R.46 B, 46 C or 46 E, shall have the same force as a decree and shall be appealable as such.

The order before us is one passed under R.46 C of Order XXI and it is therefore urged on the baste of R.46-1 of that Order and the ruling reported in Narayanaru Nampiathiri v. Govindan Nair reported in 1961 K.L.T. page 126, that the revision is not maintainable. We are unable to agree.

4. All that R.46-1 of Order XXI says is that an order made under R.46 C shall have the same force as a decree and shall be appealable as such. The order therefore becomes appealable because it is said to have the same force as a decreed But in determining what force it will have as a decree, it has to be borne in mind that the order has been passed by a court exercising small cause jurisdiction and reference has necessarily to be made to the provisions, of the Kerala Small Cause Courts Act, 1937. The only orders of Courts of Small Causes which are made appealable are mentioned in S.21 of that Act and the order under revision is not one of such orders. S.21 reads:

"21. Appeal from certain orders of Court of Small Causes:- Where an order specified in clause (ff) or clause (h) of sub-section (1) of S.104 of the Code of Civil Procedure, 1908 IV of 1908), is made by a Court of Small Causes, an appeal therefrom shall lie to the District Court on any ground on which an appeal from such order would lie under that Section."

and S.23 enacts that "save as provided by this Act, a decree or order made under the foregoing provisions of this Act by a Court of Small Causes shall be final". S.22 of the Act says that for the purpose of satisfying itself that a decree or order made in any case decided by a Court of Small Causes was according to law, the High Court may call for the case and pass such order with respect thereto as it deems fit.

5. S.4 of the Code of Civil Procedure provides that nothing in the Code should be deemed to limit or otherwise affect any special or local law or any special jurisdiction or power conferred, or any special form of procedure, by or under any other law for the time being in force. The provisions in the Code of