- (1.)Civil Miscellaneous Appeal No. 282 of 1920 is an appeal against the order of the Additional Subordinate Judge of Ramnad directing the 1 defendant to pay a sum of Rs. 36,100 into Court, being made up as follows: (1) Rs. 56,250 being the income derived by the 1 defendant as Receiver daring the years 1914 to 1919; (2) Rs. 5,850 being the difference between the market price at the time of harvest as entered in the accounts and market rate at the time the paddy was actually sold.
(2.)The 1 defendant was given credit for Rs. 21,000 on account of assessment paid by him during the said period of five years and a farther sum of Rs. 5,000 on account of establishment charges. It may be mentioned that the accounts of the Receiver have not been finally passed; but so far as they have been taken, the Subordinate Judge seems to be of opinion that the 1 defendant would be liable in any event to deposit this sum of Rs. 36,100 into Court, It is against this order that this appeal has bean preferred by the 1 defendant.
(3.)A preliminary objection is raised on behalf of the respondent that no appeal lies Order XLIII, Rule 1, Clause (s) of the Civil P. C., 1908, provides for an appeal against an order under Rule 1 or Rule 4 of Order XL. Rule 1 of Order XL deals with the appointment of Receivers, Rule 2 deals with the remuneration to be paid for his services: Rule 3 lays down the duties of a Receiver and Rule 4 provides the procedure for the enforcement of the Receiver's duties. It lays down that where a Receiver fails to submit his accounts at such periods and in such form as the Court directs or fails to pay the amount due from him as the Court directs, or occasions loss to the property by his wilful default or gross negligence, the Court may direct his property to be attached and may sell such property, and may apply the proceeds to make good any amount found to be due from him or any loss occasioned by him, and shall pay the balance, if any, to the Receiver, The order contemplated by this rule is an order for an attachment of the Receiver a property and for realization of money by means of such attachment, The order now appealed against is obviously not an order under Rule 1, nor is it an order of attachment under rule.