(1.) THE garnishee no doubt denied the debt but nothing was done regarding it ; the Court merely recorded the fact and directed the debt to be sold. THE existence of and the amount of the debt were at no time in issue. This case, therefore, is different from the case in Subbier v. Moideen Pitchai A.I.R. 1923 Mad. 562 where the learned Judges say "the whole matter was in issue in the execution and garnishee proceedings." THE order to sell the debt has, therefore, not got the effect of barring the garnishee from showing subsequently that no debt is due. This is the only point taken. THE petition is dismissed.