( 1 ) THIS is an appeal from a decree passed against the State Government for the recovery of Rs. 22,141/11/5 in favour of the respondent. The plaintiff was the jagirdar of Rajhogarh. The Jagir vested in the State of Madhya Bharat on december 4, 1952, by virtue of the M. B. Abolition of Jagir Act, 1952. The plaintiff was entitled to recover Rs. 19843/12/- on account of excise duty on liquor and Rs. 5,678/13/- on account of Ganja, Bhang and opium; total Rs. 24,622/- which had been realised by the State Government on behalf of the Jagirdar for the period between 1-4-49 and 31-3-51. There is no dispute that this amount was clue to the plaintiff from the State Government. The defendant resisted the claim on the sole ground that he was not liable to pay that sum because the Government had already adjusted the sum of Rs. 20,415/11/5 which was payable by the plaintiff to it. The balance of Rs. 4206/13/7 thus remaining due to the plaintiff had already been deposited in the treasury and subsequently in the trial Court. And that sum was paid to the plaintiff through the Court.

( 2 ) WE are called upon to determine two questions in this appeal. Firstly, whether the defendant St