P.B.Mukharji, J. - (1.) These are objections to the passing of the accounts of the Official Receiver in this partnership suit and relate to three periods of time. The first period of time is the second half of 1949, the second period of time is the first half of 1950 and the third period is the second half of 1950. In other words these objections cover a period of one year and a half from the middle of 1949 till the end of 1950.
(2.) The objections are made on three grounds. In the first instance it is said that the Official Receiver has charged commission on gross collections made by the Manager who is the defendant in this suit. Secondly the Official Receiver has debited the account with the salary of (i) a durwan at Rs 50/- per month and (ii) an estate clerk at Rs. 60/- per month. Thirdly it is said that the accounts as filed by the Official Receiver do not show what amount has been received by him in gross on which he has been charging the commission. These are the only three objections made before me to the passing of the Official Receiver's accounts.
(3.) The order appointing the Official Receiver as Receiver in this suit was made by Banerjee J. on 21-7-1949. It is necessary to set out the relevant portions of that order because most of the arguments relating to the first objection concern the terms of that order. The relevant terms of the order appointing the receiver are: "It is ordered that the Official Receiver of this Court be and is hereby appointed the Receiver of the business carried on under the name and style of 'India Hotel' at 62, Mirzapore Street, Calcutta including all the assets & books of account in the plaint in this suit mentioned (thereinafter collectively referred to as the said property) with power to him to get in (sic) collect the outstanding debts and claims due in respect of the said property and with all the powers provided for in Order 40, Rule 1 Clause (d) of Civil P. C." 'The order thereafter proceeds to direct: "And it is further ordered that the defendant and all persons claiming under him do deliver up quiet possession of the said property together with all accounts books papers memoranda and writings relating thereto to the said Receiver." Then the order continues to direct: "And it is further ordered that the said Receiver do take possession of the said property together with the documents and papers as aforesaid and collect the issues and profits thereof." Then the order proceeds to provide: "And it is further ordered that subject to the defendant furnishing security within a fortnight from the date hereof for the sum of Rs. 5,000/- to the satisfaction of the Registrar of this Court the said Receiver be at liberty to appoint the defendant Manager of the said business of 'India Hotel' and it is further ordered that the defendant so to be appointed the Manager of the said business as aforesaid to submit a weekly statement of accounts in respect of the said business." Thereafter the order concludes by providing that: "The receipt or receipts of the receiver shall be a sufficient discharge for all such sum or sums of money or property as shall be paid or delivered to him as such receiver and directs the receiver to file half yearly accounts.";