(1.) Two questions arise for decision in the Civil Revision Petition, (1) Whether the transfer of the decree in O. S. No. 48 of 1950, Sub Court, Rajahmundry, and A. S. No. 629 of 1951 of the High Court of Andhra obtained under Exhibits A-2 by the transferee from his father is a true and genuine one? and (2) Whether the respondent is not entitled to attach the said decrees under Order XXI Rule 53, C. P. C.? The court below rightly found in paragraph 9 of the order that stamps purchased by third parties were pressed into service for the purpose of obtaining the transfer. The transfer purports to be for a sum of Rs. 5000/. due by the father to the son. The amount under the two decrees transferred does not amount to even Rs. 4000.00. I agree with the finding of the District Munsiff that the transfer was made with a view to defeat the attaching decree-holders rights.
(2.) There is also no force in the contention of Sri V. V. Krishnamurthy, the learned Advocate for the petitioner, that the decree in O. S. No. 48 of 1950, Sub Court, Rajahmundry and A. S. No. 629 of 1951 of the High Court of Andhra are not attachable under Order XXI, Rule 53, C. P. C. Order XXI, Rule 53 provides the manner in which a decree for payment of money should be attached. There can be no doubt whatsoever that the decree for costs passed in A. S. No. 629 of 1951 can be attached. The only other question that remains to be decided is whether the costs, which the judgment-debtor was entitled to recover in restitution, is liable to be attached.
(3.) Under Section 2(2) C. P. C., a decree shall be deemed to include the determination of a question under Section 144, C. P. C. An order for restitution of costs is consequently a decree within the meaning of Section 2 (2) of the Civil Procedure Code. What Order XXI, Rule 53 (1), C. P. C. provides is that where the property to be attached is a decree for payment of money, it shall be made in the manner provided therein. I am clear, on the language of the section, that the order for restitution of costs is a decree for payment of money.