Ray, J. - (1.) This is an appeal by special leave from the judgment dated 7 April, 1966 of' the Bombay High Court refusing to grant certificate to appeal.
(2.) The respondent filed a suit inter alia against the State of Bombay, the Collector of Nasik, the Mamlatdar of Niphad, Circle Officer of District Nasik and the Union of India and claimed a decree for Rs. 3181/- interest and costs.
(3.) The respondent a co-operative bank had certain transactions with the respondent's firm of Prabhudas Hathibhai and certain goods of the firm were pledged with the respondent bank. The Income-tax Officer Nasik issued a certificate of recovery under section 46 of the Income-tax Act,1922 against the properties of the respondent from. The Circle Officer attached the goods pledged with the respondent bank. Thereafter the Circle Officer upon protest by the respondent bank called upon the bank to take delivery of the goods attached. The respondent bank found that the goods were damaged while in the custody of the Government of Bombay. The respondent bank alleged that the attachment was illegal and the State was responsible for loss or damage.;