TMI Blog1933 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... g the receiver to pay to him this sum of ₹ 29-5-0. The Commissioner of Income Tax claims that the Crown is entitled to a first charge on the rents which the receiver has collected.' Mr. Masani for the plaintiff and Mr. Robertson for the defendant have no objection to the application being granted, but the; learned Government Advocate asks for a ruling on the question of the Crown's right to priority and also for a ruling on the further question whether the Court can order payment on an application of the nature of the one before me. The Crown, has by Common Law a right to priority. In Rex v. Cartis, Parke, C.B., said: By the Common Law the King has a prerogative of preference in payment to all his subjects, and to be first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to the proceeds of a pauper suit to the extent of the amount of the Court-fee that would have been payable at the institution of the suit had the plaintiff not been a pauper. Section 309, Civil Procedure Code, 1859, (which provided that in a pauper suit the Court-fees should be recoverable by Government from any party ordered by the decree to pay the same in the same manner as the costs of a suit were recoverable) did not preclude the Crown or its representative from urging its prerogative. The plaintiff in that case obtained a decree against one Jivaji and in execution caused the debt due by one Meghji to Jivaji to be attached by prohibitory order. This attachment was placed when Jivaji's suit against Meghji (which was brought in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of a judgment-creditor does not reduce its right of necessity to those of a private judgment-creditor in case of a contest as to prior satisfaction out of moneys realized in execution. It is a universal rule that the prerogative and the advantages it affords cannot be taken away except by the consent of the Crown embodied in a Statute.' This rule of interpretation is well established, and applies not only to the Statutes passed by the British, but also to the Acts of the Indian Legislature framed with constant reference to the rules recognized in England. 4. The Court therefore approved of the : Collector being paid the money due to the Crown on mere application. This case was followed by the Allahabad High Court in Gulzari Lal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for payment to him of the amounts realized in execution from the defendants. Thereupon the Government Solicitor presented a petition asking that the amount of Court-fees certified as due and payable by the defendants to the Government Solicitor in terms of the decree be paid in the first instance and in precedence to all claims. It was held that the Court-fees formed a Crown debt and under ordinary circumstances the principle, would apply that the Crown would be entitled to precedence in payment' of this debt over all creditors. In this case it was contended that the Crown in order to recover Court-fees must proceed to enforce the charge on the subject-matter of the suit, and that as regards other properties of the judgment-debt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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