This Civil Revision Petition raises an interesting question of law as to the interpretation of section 73, Civil Procedure Code. The petitioner herein filed Small Cause Suit No. 312 of 1950 and obtained a decree on 31st July, 1950. He filed I.A. No. 878 of 1950 and obtained attachment before judgment of two National Savings Certificates standing in the name of the defendant and given as security before the Collector of Guntur, in respect of a licence issued in his name. The attachment before judgment was made absolute on the 20th of September, 1950 after the suit was decreed. The respondents herein filed Small Cause Suit No. 1 of 1949, on the file of the Subordinate Judge’s Court, Narasaraopet, and attached the National Savings Certificates before judgment on 14th December, 1950. Before they were so attached, the petitioner herein filed E.A. No. 672 of 1950 to cash the National Savings Certificates on 4th December, 1950, but, as the order of attachment before judgment was passed by the Subordinate Judge’s Court, Narasaraopet, on 14th December, 1950, the application was dismissed on 12th March, 1951. The District Munsiff of Bapatla, having cashed the National Savings Cer