Alfred Henry Lionel Leach, C.J.

1. This appeal raises two questions of law with regard to the administration in insolvency of the estate of a deceased person. On the 15th July, 1938, one S.V. Kannabhiran Pillai died, and by an order of the Original Side of this Court passed on the 18th April, 1939, it was directed that his estate should be administered in insolvency under the provisions of Section 108 of the Presidency Towns Insolvency Act. The appellants are creditors. On the 9th August, 1938, they obtained a decree against the deceaseds estate in C.S. No. 154 of 1938. In execution proceedings filed on the 26th January, 1939, they attached the deceaseds interests in certain immovable property, which was the subject-matter of another suit, C.S. No. 189 of 1938 and in movable properties, which were in dispute in a third suit, C.S. No. 198 of 1939. The movable properties included a sum of Rs. 483-7-10 which was standing to the credit of the deceased in the books of the Egmore Benefit Society. A garnishee order was issued by the Court in respect of this sum on the 13th February, 1939 and the money was paid into Court on the 27th March, 1939.

2. The first question which arises is