SRIMATI SUSUMABALA DASSEE Vs. PURNA CHUNDER DEY

JUDGEMENT

(1.) This is an application by the Receiver in Suit No. 410 of 1934 for payment of a sum of Rs. 1,133-14-0 with interest, at 6 per cent, per annum from August 1932 until realization, and for payment of the sum of Rs. 2,278-14-0 with interest at 6 percent, from June 15, 1933, for taxed costs and for payment to the applicant's attorney and to the attorney for the guardian ad litem of their costs of the execution proceedings.

(2.) By an order of July 27, 1934, certain attached properties were directed to be sold for the recovery of the above-mentioned sums and for the cost of the execution proceedings. The sale was effected by the Sheriff who sent in a statement of amount deducting from the sale proceeds (1) the Sheriff's poundage based on the total amount of the sale proceeds and (2) the charges of the Corporation of Calcutta for owner's and occupier's share of taxes.

(3.) The questions which are now before me for determination are: (1) Whether the Sheriff is entitled to charge poundage upon the sum paid to the execution creditor or upon the amount realised by the sale, and, (2) Whether the arrears of taxes should or should not be set out in the sale proclamation on a sale by the Sheriff.