Law:

Section:

(a) Transfer of Property (Pakistan) Ordinance (IV of 1947), S. 4-Does not make transferee liable for public dues but only treats property transferred as still vesting in transferor for purpose of recovering public demand. The effect of section 4, Transfer of Property (Pakistan) Ordinance (IV of 1947) is no more than this, viz. that certain specified properties which have been the subject of a transaction of transfer may be treated by the Certificate Officer as if they still vested in the transferor, for the purpose of recovering a public demand due from such transferor. It clearly does not have the effect of making the transferee a person "liable for the dues" of the transferor. (b) Public Demands Recovery Act, 1913, S. 13---Whether distress warrant can be issued in respect of immovable property--­Certificate Officer not competent to issue such warrant in respect of property vested in person other than Certificate-debtor. (c) Transfer of Property (Pakistan) Ordinance (IV of 1947), S. 4-Transferee of property not a "Certificate-debtor" within meaning of S. 3 (1), Public Demands Recovery Act, 1913. JUDGMENT CORNELIUS, J.-----This is a certificated appeal brought by the Kumudini Welfare Trust of Bengal Limited to call in question an appellate judgment delivered by a Division Bench of the Dacca High Court, whereby the appeal of the Trust against the dismissal with costs of its suit before the Subordinate Judge, 4th Court, Dacca, was dismissed with costs. Briefly, the suit was brought to save certain properties, alleged by the Trust to be vested in the Trust, from being taken in execution for the satisfaction of a large claim for arrears of income-tax outstanding against the creator of the Trust, namely, Rai R. P. Saha Bahadur. It is unnecessary for the purposes of this judgment to say more concerning the income-tax assessment than that on the 6th April 1951, upon motion by the Income-tax authorities allegedly commenced on the 30th March 1951, the Certificate Officer of Dacca acting under section 4 of the Public Demands Recovery Act, 1913, issued a certificate in which the following details were shown. The certificate-holder was described as "Collector for special…

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