T.S. Krishnamoorthy Iyer, J.

1. In execution of the decree in O.S. No. 27 Of 1960 on the file of the Sub Court, Ernakulam pending execution in the Sub Court Kottayam the State intervened and claimed for the issue of a cheque in respect of the amounts received in court by sale of certain buses in execution of the decree. The claim was overruled by the court below and the state has filed the appeal. The decree has allowed the decree holders to realise the decree amount charged upon the buses. The claim of the State is based on S.13 of the Kerala Motor Vehicles Taxation Act 1963 (Act 24 of 1963). The said provision reads:

"Any tax due under this Act shall be recoverable in the same manner as anarrear of land revenue. The Motor Vehicle in respect of which taxis due or its accessories may be distrained and sold in pursuance of this section whether or not such vehicle or accessories are in the possession or control of theperson liable to pay the tax."

2. According to the learned Government Pleader the above Section gives a first charge for vehicle tax in favour of the State and the state is entitled to withdraw the amount deposited in court. We do not find anything in the above prov