RAMAPRASADA RAO, J. :- The State of Madras represented by the Collector of Thanjavur, the 1st defendant in O. S. No. 57 of 1967 on the file of the Court of the Subordinate Judge of Mayuram, is the appellant. The plaintiff-respondent brought an action for declaration that he was entitled to the sum of Rupees 23,500.48, which was held in deposit in O. S. No. 90 of 1963 on the file of the C6urt of the Subordinate Judge of Mayuram, and also for the return of the sum of Rs. 1,420 together with interest which, according to the plaintiff, was payable and refundable to him and to which the defendants, namely, the State of Madras, which is the 1st defendant, and the District Forest Officer, Thanjavur, who was the 2nd defendant, had no right, title or interest. The circumstances under which the suit was filed may be stated thus.

2. Under Ex. B-1 dated 16-7-1963 a Forest notification was issued by the District Forest Officer, Thanjavur, wherein the lease of the right to cut and remove the Casuarina trees in Sodikudy, which lay in two different coupes in the village of Sodikudy. Sodiakudy Taluk, was advertised to be sold in public auction. It is common ground that there were two lots w