1. The question for decision in this Civil Miscellaneous Appeal is whether Item No. 1 attached by the decree-holder-respondent does not form part of the estate of the late A. P1. A. Palaniappa Chettiar.

2. Periannan Chettiar, the 1st respondent herein, instituted a suit on a hundi drawn by Palaniappa Chettiar, the deceased father of the 2nd defendant the appellant before us and obtained a decree in O.S. No. 86 of 1931. This decree, was to recover the decreed amount "from the 2nd defendants share in the family properties if any and also from the separate assets if any of his father in his hands." In execution of this decree Item No. 1 in the list of properties filed in E.P. No. 87 of 1932 was sought to be attached by the appellant as property belonging to the late Palaniappa Chettiar. The 2nd defendant-appellant objects to the attachment on the ground that this item, which is an amount of money, is not liable to be attached in execution of the decree as it does not belong to the late Palaniappa Chettiar. The only point for consideration is whether Item No. 1 formed part of the estate of the late A. P1. A. Palaniappa Chettiar.

3. The appellants case is that the amount of money