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Sunil Kumar Kerr vs Sisir Kumar Kerr on 10 November, 1939

13. Under the English law, the personal representative has the power even to prefer one creditor to another among the creditors ranking in the same order of precedence. He has also the power to retain for a debt due to him from the deceased in preference to all other creditors of equal degree. The same principle is enacted in Section 307 of the Indian Succession Act, and under the Indian Law also the powers of the executor or administrator are absolute, and a purchaser enjoys the same immunity, subject of course to the restrictions and conditions laid down by Sub-section (2) of Section 307, and this principle has received judicial recognition in the case of Sunil Kumar v. Sisir Kumar, AIR 1940 PC 30. Their Lordships of the Privy Council observed as follows :
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