(1.) THE applicant Messrs. R. N. Jhun-Jhunwalla and Co. Private Ltd. , took out the summons dated 19 December 1961 for orders to the effect that the applicant be given leave to deduct from the sum of Rs. 50,000/- and/or such sum as the petitioner should become liable to pay under the decrees hereinafter mentioned after deducting all income-tax and super tax, payable by biratnagore Jute Mills Ltd. , and in the alternative that suitable provisions be made for deduction of income tax from the decretal sum payable to Biratnagore Jute Mills Ltd. , and payment thereof to the appropriate authorities and also for the issue of necessary income tax certificates to the petitioner, evidencing such payment and for other incidental reliefs. The applicant was required to pay a sum of Rs. 8,40,000/- to Biratnagore Jute Mills ltd. , by several installments under the decree dated September 6, 1960 in Suit no. 425 of 1955. By another decree dated September 6, 1960 passed in suit No. 1670 of 1955 the applicant was required to pay a sum of Rs. 24,000 to the said Biratnagore Jute Mills Ltd.
(2.) ON or about September 30, 1961 a notice dated September 29, 1961 was served in the Suit. No. 1615 of 1960 whereby the applicant was prohibited and restrained until further orders of this Court from satisfying the right, title and interest of Biratnagore Jute mills Ltd. , under the decrees made in suit No. 425 of 1955 and Suit No. 1670 of 1955 except by payment of what it payable thereunder into this Court to the credit of this suit.
(3.) IT should be stated here that by tabular statement dated September 29, 1961 affirmed by Lalta Prosad Goenka in this Suit No. 1615 of 1960, the plaintiff Lalta Prosad Goenka took steps in execution of the decree dated september 13, 1961 whereby the plaintiff became decree-holder against, biratnagore Jute Mills Ltd. , for the sum of Rs. 6,97,766/10/6 with interest on the principal sum of Rs. 6,00,000/-at the rate of six per cent per annum from September 14, 1961 until realisation. In the tabular statement the plaintiff Lalta Prosad Goenka prayed that a portion of the decretal amount in this suit be realised by attachment of the right, title and interest in the decrees dated September 6, 1960 in suits Nos. 425 of 1955 and 1670 of 1955 under the provisions of Order 21, rule 53 of the Code.