1. This petition by the State of Kerala questions the correctness of the order of the District Munsiff of Trivandrum in C.M.P. No. 2215 of 1957 in O.S. No. 477 of 1956. The petition states the facts necessary to appreciate the contention urged before us as follows:

"Respondents I to 3 obtained simple money decrees against Respondent No. 4. Respondent No.1 executed his decree by attaching and selling movables belonging to the debtor. Respondents 2 and 3 claimed rateable distribution. The State has to get Rs. 1225-3-11 from Respondent No. 4 as sales tax under 3 assessments made by the Sales tax Officer, Trivandrum. Before the amounts were disbursed the State made an application objecting to the payment of the amount to respondents 1 to 3 and claiming preferential payment to the State towards the sales tax due from the debtor. The learned District Munsiff 'dismissed the petition stating that the State's claim was not tenable. This petition is to revise the said order."

2. The State does not claim any charge in respect of the amount due from the fourth respondent by way of sales tax. The only question for determination is whether when the amounts due to the State and to respo