(1.) THIS is an appeal by a decree-holder and arises out of execution proceedings of a decree for costs against the respondent. The respondent has made an application under the Encumbered Estates Act. An objection was taken by him that the decree-holder was not entitled to execute his decree. The learned Civil Judge upheld the objection. Against that order the decree-holder has come up here in appeal. It was contended for the appellant that the decree which is sought to be executed was passed by this Court on 8 September 1937, some time after the order had been passed by the Collector on the application of the opposite party under the Encumbered Estates Act. THIS Court confirmed the decrees of the lower Courts. The decrees of the lower Courts awarding costs to the appellant had been passed long before the application under the Encumbered Estates Act was made by the opposite party. The High Court's decree in respect of the costs which were incurred in the High Court was, no doubt, passed after the order. In either case, Section 7, Encumbered Estates Act, is a clear bar to the execution of the decree. Section 7(1)(b) deals with private debts incurred before the passing of the order by the Collector, and Clause (2) deals with the decrees obtained on the basis of any private debt incurred by the landlord after the passing of the order under Section 6. It was contended for the appellant that the decree for costs cannot be regarded as one for a private debt incurred by the landlord. "Private debt," as defined in the Encumbered Estates Act, means any debt other than a public debt. "Public debt" means a debt due to Government or a local authority. A "debt" includes any pecuniary liability, except a liability for unliquidated damages. Liability for costs is a pecuniary liability and is incurred when a suit is brought. So, taking into consideration the definition of "private debt" there can be no doubt that a decree for costs against a landlord is a decree for pecuniary liability incurred by him. The decree-holder is therefore not entitled to execute his decree. It is therefore ordered that the appeal be dismissed with costs.