P. HANUMANTHIAH Vs. OFFICIAL ASSIGNEE

JUDGEMENT

(1.) THIS appeal can be disposed of on the short ground that even assuming that the Government have priority in respect of the claim made by the Deputy Commercial Tax Officer, it is not open to a private party to insist upon the Government exercising their right of priority. Section 49(1) of the Presidency Towns Insolvency Act does not confer any right on any person to insist on the Government enforcing this priority. It may be that as a result of Government recovering the entire amount from the appellant he may not be able to get the full amount to which he would otherwise be entitled, as and by way of contribution from the insolvent's estate. But that cannot be a reason for making a wrong order and insisting on the Government exercising their right to priority. This appeal is therefore dismissed, but in the circumstances without costs.