Mr. Justice Varadachariar before whom the case came on for hearing made the following order :

ORDER OF REFERENCE.

VARADACHARIAR, J. - Mr. Balasubramania Aiyar raised two questions before me, in support of this revision petition. On one of them I feel little doubt, but the other point is one of some importance and, notwithstanding the reliance placed on behalf of the Government on the decisions in Deputy Commissioner of Police v. Vedantam and Soneram Rameshur v. Mary Pinto. I think that it should be considered by a Division Bench or even by a Full Bench if the Chief Justice so directs.

This revision petition arises out of an application made by the Income Tax Officer of Madura South to the District Munsif of Madura Town, purporting to be under Sec. 151 C.P.C., and praying that out of some moneys in the custody of that court in the course of the execution of a decree obtained by the present petitioner against the assessee, the arrears of Income Tax due by the assessee, might be paid in the first instance. Two questions were raised before the lower court on behalf of the present petitioner, viz., (i) whether there the Governments claim was entitled to priority and (ii) whether, a