Than Mal vs The Income Tax Officer And Ors. on 13 December, 1957
One of the conditions is that the question should be one which arose between the parties to the suit, that is, between the judgment-debtor and the decree-holder. So an order refusing the rateable distribution between rival decree-holders is not appealable. We may refer to Laxminarayan Devastan v. Khanderao Yeshwantrao, AIR 1954 Bom 446 (B), Balmukund Jainarayana Maheshri v. Hirasao Narayansao Bania, AIR 1943 Nag 320 (C), Varada Ramaswami v. Vumma Venkataratnam, AIR 1922 Mad 99 (D), Bilasmal Damodar Das v. Haridas, AIR 1929 Lah 645 (E). In effect Sub-section (2) of Section 73 gives a right to the aggrieved party to bring a regular suit.