This second appeal is by defendants 1 and 2 against the decision of the Subordinate Judge of Kumbakonam affirming the decree granted in favour of the plaintiff by the District Munsiff setting side a claim order. The dispute-concerns the estate of one late Sivaramakrishna Ayyar and he became liable to pay costs to one Sivagangai Achi as per the decree in O. S. No. 40 of 1928, Sub-Court, Mayavaram. The present plaintiff obtained an assignment of that decree on 22nd October, 1931. Thereafter, the plaintiff applied to the Sub-Court, Mayavaram, for recognising the assignment in his favour and to transmit the decree for execution to the District Munsiff’s Court, Kumbakonam. By that time, the judgment-debtor died and his widow, Darmambal, was impleaded as the legal representative. The decree was transmitted to the District Munsiff’s Court, Kumbakonam, and the suit house was attached on 2nd April, 1942. Thereafter in E. A. No. 750 of 1942, the present defendants who are the sons of one Kuppalu Ammal, the sister-in-law of Sivaramakrishna Ayyar claimed that the property could not be attached as they obtained the property as a legacy under the will of the late Sivaramakrishna Ayyar