USMAN ABUBAKAR SANI Vs. CHIEF ACCOUNTS OFFICER, GIPRAILWAY

JUDGEMENT

(1.) This application arises out of proceedings in execution of the decree in suit No. 270 of 1936 obtained by the petitioner against one S.D. Cornelius, an employee of the G.I.P. Railway Company, for the recovery of Rs. 2,600 with future interest and costs by monthly instalments of Rs. 40.

(2.) The judgment-debtor Cornelius died on April 20, 1940, and this darkhast was presented by the petitioner against his widow and legal representative, Mrs. Cornelius, for the recovery of Rs. 2,24043-4 by the attachment of Rs. 315 as the arrears of the salary of Mr. Cornelius and Rs. 3,240 in the hands of the Railway Company as the moneys due to him. When a prohibitory order was served on the company, an objection was raised regarding the alleged amount of allowance on the ground that it was really a gratuity payable in the discretion of the Agent of the company by way of a gift and was therefore not liable to attachment, The executing Court made an inquiry into this objection, presumably under Order XXI, Rule 58, of the Civil Procedure Code, 1908, and held that the amount of gratuity credited in the account of the deceased judgment-debtor Cornelius on May 10, 1940, was not liable to attachment under Section 60, Sub-section (1)(g), of the Civil Procedure Code. The prohibitory order was, therefore, withdrawn and the darkhast was dismissed.

(3.) The petitioner made an application to this Court for a revision of that order, and Wassoodew J, remanded the case for findings on the following five issues :- 1. Whether the amount sought to be attached was credited to the employee, judgment-debtor, as part of his wages or allowances ? If not, 2. Whether it is gratuity or special contribution in terms of the special rules of the Railway company ? If so, 3. Whether such fund was or could not be regarded as part of the judgment-debtor's estate ?