Alfred Henry Lionel Leach, C.J.

1. In these appeals the Court is concerned largely with the effect of Section 51(1) of the Provincial Insolvency Act and several interesting questions of law are involved.

2. In O.S. No. 4 of 1933 on the file of the Court of the Subordinate Judge of West Tanjore the 4th respondent in L.P.A. No. 38 of 1940 obtained a money decree against one Kasinatha Aiyar, who in that year was adjudicated insolvent. In execution of the decree he attached immovable properties belonging to the judgment-debtor. There were three lots of properties, two of them being situate in the village of Anakkudi and the third in the village of Manikandi. The Court ordered all the properties to be sold on the same date, but in separate lots. The sales took place on the 30th June, 1933. The two lots in Anakkudi village were sold for an aggregate sum of Rs. 7,500, which was paid into Court by the purchasers on the day of the sale. The lot in Manikandi village was sold for Rs. 4,520, of which 25 per cent, was paid into Court immediately and the balance on the 4th July, 1933. On the 3rd July, 1933 a petition was filed in the Subordinate Judges Court asking for the adjudication of