This is an appeal from the decision of the District Judge, Kashmir and arises out of the following circumstances.

(2) The controversy is in regard to the priority claimed by the State for recovery of income-tax due from an assesses against whom execution was taken out by the decree-holder for the recovery of the decretal amount. In the course of the execution proceedings two cheques for Rs. l,367/4/-and for Rs. 2,100/87 nP. due to the judgment-debtor were received from the Military authorities by the executing court.

The Tehsildar Assistant Collector, who was asked by the Income-tax Officer under S. 46 (2) of the Income-tax Act by issuing a certificate under his signature specifying the amount of arrears due from the assessee to recover the income-tax due from the assesses as arrears of land revenue, put in an application before the executing Court for recovery of Rs. 2,257/56 nP. due from the judgment-debtor on account of income-tax arrears and claimed priority over other unsecured creditors.

The executing Court of District Judge held that the income-tax Department had to be paid Rs. 2,257/56 as income-tax dues out of the assets of the judgment-debtor in preference