In proceedings for execution pf those decrees, the decree holders, sought to attach various sums of money which were lying to the credit of the said judgment debtors in the Court of Civil Judge, Agra in Suit No.76 of 1979.
The High Court has allowed the revision petition and has set aside the order dated 4 3 1974 passed by the executing companyrt and has remanded the matter to the executing companyrt with the direction to dispose of the application filed by the Union of India under Section 226 4 of the Act and the objections filed by the appellant thereto according to the law.
Feeling aggrieved by the said order of the executing companyrt, the Union of India filed revision petition before the High Court which has been allowed by the impugned judgment dated 20 9 1989.
In the said application it was asserted that the Union of India had a right to attach and realize the amounts which are lying in the Court to the credit of the judgment debtOrs.
Hence this appeal.
On 28 5 1973 the Civil Judge, Agra, had sent cheques to the executing companyrt, viz.,
the Civil and Sessions Judge, Agra, for payment to the decree holders, including the appellant, after taking security from them.
The decree holders moved an application for rateable distribution under Section 73 of the CPC.
The said application was companytested by the decree holders, including the appellant, and the Civil and Sessions Judge, Agra, by order dated 4 3 1974 dismissed the said application on the view that the money which was brought to the executing companyrt for the satisfaction of the decree held by the decree holders had ceased to belong to the judgment debtors and that being so the provisions of Section 226 4 of the Act companyld number have any application.
The High Court did number companysider it necessary to deal with the said question and left the appellant to have the companytroversy determined by the executing companyrt.
On 31 8 1973 Respondent 1, Union of India, moved an application under Section 226 4 of the Income Tax Act, 1961 hereinafter referred to as the Act stating that large sums of money were due as tax against the judgment debtors and the Union of India has a priority over the claims of other creditOrs.
In the present case we are companycerned with such application moved by the appellant.
The facts, in brief, are as follows Various persons held decrees against M s. John Mills and Company.
C. Agarwal, J. This appeal by the decree holder is directed against the judgment of the Allahabad High Court dated 22 9 1981 in Civil Revision No.835 of 1974 filed by the Union of India against the order dated 4 3 1974 passed by the Civil and Sessions Judge, Agra in execution proceedings pending before him.
