https://www.taxtmi.com/caselaws?id=292599 The Government was entitled to recover court-fee directed to be paid by specified defendants, and that liability was treated as a matter arising between parties to the suit under Section 47. Once the amount became recoverable from those defendants, the Government stood in the position of a decree-holder in respect of a decree debt, so the doctrine of priority of Crown debts applied and ranked ahead of the decree-holder in execution sale proceeds. Section 73 was treated as preserving that priority, and the Code was read as not displacing it absent clear statutory exclusion. en-us Tue, 29 Oct 1935 00:00:00 +0530 Fri, 01 Jan 2021 10:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292599 The Government was entitled to recover court-fee directed to be paid by specified defendants, and that liability was treated as a matter arising between parties to the suit under Section 47. Once the amount became recoverable from those defendants, the Government stood in the position of a decree-holder in respect of a decree debt, so the doctrine of priority of Crown debts applied and ranked ahead of the decree-holder in execution sale proceeds. Section 73 was treated as preserving that priority, and the Code was read as not displacing it absent clear statutory exclusion. Case-Laws Indian Laws Tue, 29 Oct 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292599