JUDGMENT

Heald, J - As a result of a long course of litigation, which ended with Co-operative Town Bank of Padigon v. Shannmugam Pillai A.I.R. 1930 Rang. 265 the present respondent obtained a decree for costs against the present appellant, that is to say against the Padigon Co-operative Credit Society, Limited, otherwise known apparently, as the Padigon Co-operative Town Bank, which was in liquidation and which had been represented in the litigation by the liquidator.

2. In Execution Case No. 13 of i929 in the Subdivisional Court of Paungde respondent applied to execute his decree for costs by an attachment of certain decrees or orders having the force of decrees which had been made by the liquidator against certain persons for payment of moneys to the Society; or for the attachment of the proceeds of those decrees or orders, as being the property of the appellant Society, which was his judgment-debtor.

3. The Society by its liquidator pleaded that an order for payment of money by members of the Society to the Society made by the liquidator in the course of liquidation proceedings could not be attached in execution of a decree against the Society, and that respondent could only claim in the liquidation along with other creditors of the Society. The executing Court said that the matter was one within the jurisdiction of the liquidator, with which the civil Court could not interfere, and dismissed the application for execution.

4. Respondent appealed to the District Court and that Court set aside the executing Court's order and directed that execution should proceed. The Society, through its liquidator, now comes to this Court in second appeal on grounds that debts payable by members of the Society to the Society cannot in view of the liquidation of the Society be attached, that respondent's proper remedy was to put in a claim to the liquidator, and that the jurisdiction of the Court was barred by the provisions of Section 49, Burma Cooperative Societies Act.

5. I have heard the learned advocateson both sides and I cannot avoid the conclusion that the executing Court was right and the lower appellate Court wrong. Section 47(2) gives the liquidator power to investigate all claims against a Society which is in liquidation and Section 49 says that no civil Court shall have any jurisdiction in respect of any matter connected with the dissolution or winding up of a Co-operative Society. It appears therefore that in respect of claims against a Society which is in liquidation the jurisdiction of the civil Courts is barred, and the matter is left to the decision of the liquidator, so that persons desiring to enforce claims against the. Society must apply to the liquidator and not to the civil Court.

6. The lower appellate Court's order is accordingly set aside and the trial Court's order dismissing the application for attachment is restored with costs for the appellant Society in this Court and in the lower appellate Court. Advocate's fee in this Court to be two gold mohurs.