Attachable government debt and delegated co-operative powers depend on crystallised liability and valid statutory delegation.

A budgeted government liability becomes attachable in execution where official correspondence shows a present, enforceable debt and not a mere proposed allocation; the amount was therefore validly attached. The communication from the Accountant General placing payment under the Court's control reinforced that the debt had crystallised. On co-operative society powers, the enabling legislation permitted delegation of all powers exercisable by the Central Registrar, and the delegation notification was wide enough to include the dissolution of the society and appointment of a liquidator. The delegation was therefore valid, and the State Registrar could exercise those powers.

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Issues: (i) Whether the sum of Rs. 4,50,000 provisioned in the State budget and covered by the official correspondence was a debt due to the co-operative society and capable of attachment in execution. (ii) Whether the State Registrar had competence to dissolve the co-operative society and appoint a liquidator under the applicable co-operative societies legislation and delegation notification.

Issue (i): Whether the sum of Rs. 4,50,000 provisioned in the State budget and covered by the official correspondence was a debt due to the co-operative society and capable of attachment in execution.

Analysis: Attachment of debts operates only where, at the date the attachment becomes effective, there exists a recognisable debt due to the judgment-debtor. The correspondence relied upon showed not merely a budgetary entry but an approved liability to pay a specified sum to the society. The money had therefore crystallised into a present enforceable obligation. The later communication from the Accountant General, stating that payment would not be made except with the Court's concurrence, brought the amount under the Court's control for the purposes of the attachment.

Conclusion: The amount of Rs. 4,50,000 was a debt due to the co-operative society and was validly attached in execution.

Issue (ii): Whether the State Registrar had competence to dissolve the co-operative society and appoint a liquidator under the applicable co-operative societies legislation and delegation notification.

Analysis: The Multi-unit Co-operative Societies Act, 1942 enabled the Central Registrar to exercise, to the exclusion of State Registrars, the powers of the State Registrar in relation to societies to which the Act applied. It also authorised delegation by the Central Government of any power or authority exercisable by the Central Registrar under the Act. The delegation notification of 29 December 1956 was held to be wide enough to cover the powers exercisable under section 4(2), including the State Act powers incorporated by reference. The expression used in section 5B was not confined to transitional matters and extended to all powers exercisable by the Central Registrar under the Act.

Conclusion: The delegation was valid and the State Registrar was competent to dissolve the society and appoint a liquidator.

Final Conclusion: The challenge to the attachment and to the dissolution order failed, and the decree-holder's right to proceed on the basis of the attached amount was sustained, with liberty preserved to pursue further execution against the Government if any balance remained due.

Ratio Decidendi: A budgeted government liability becomes attachable when official sanction and correspondence show a present enforceable debt, and a statutory power vested in a Central Registrar may be validly delegated to a State Registrar where the enabling provision authorises delegation of any power exercisable under the Act.

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