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Judgment
It appears that the property was purchased by the plaintiff at a sale held in order to recover the amount due to Government as stamp fees in
O.S. No. 26 of 1892. The property now in question was a portion of its subject-matter. Such being the case, the sum recoverable by Government
was a first charge on the property u/s 411 of the Civil Procedure Code. The 2nd defendant was a subsequent purchaser of the same property in
execution of a decree which he obtained against the estate of the deceased for debts due by him. The Crown having a first charge on the property,
the plaintiffs purchase prevails as against that relied on by the 2nd defendant. On this ground, we confirm the decision of the District Judge and
dismiss this second appeal with costs.