JUDGMENT 1. THIS appeal is against an order of the learned Subordinate Judge, 5th Court, Alipore, dated the 4th July, 1958, in M. Ex. Case No. 21 of 1953 arising out of execution of a decree for payment of maintenance to the decree-holder at the rate of Rs. 150/- per month. By the decree, premises No. 44, Garden Reach Road in the District of 24-Parganas was charged for the due payment of the maintenance. By an order dated the 28th June, 1954, the executing Court appointed a receiver of the charged property with power to realize the rents and to apply the net collections for the liquidation of the decretal dues. 2. IT is common case that the property charged by the decree is an estate and that the judgment-debtors are intermediaries within the meaning of the West Bengal Estates Acquisition Act, 1953. On the due publication of a. notification under section 4 of the Act, the property vested in the State of West Bengal, free from incumbrances as from the 1st Baisakh, 1362 B. S. corresponding to the 15th April, 1955. The decree-holder as also the judgment debtors preferred claims before the Additional Collector, 24-Parganas for the ad interim compensation payable under section 12 of the Act. By his letter dated the 10th March, 1958, to the Subordinate Judge, Alipore, the Additional Collector, 24-Parganas asked for directions as to whom the ad interim compensation money should be paid. On the 6th June, 1958, the judgment-debtors filed two separate petitions praying for discharge of the receiver. On the 20th June 1958, the decree-holder filed a petition praying that the receiver be authorised to receive the ad interim compensation as also lump compensation in respect of the charged property sand to pay the same to the decree-holder. These several petitions as also the letter of the Additional Collector. 24-Parganas, were considered together and disposed of by the Subordinate Judge by his order dated 4th July, 1958. Before him it was contended on behalf of the judgment-debtors that they were exclusively entitled to the ad interim compensation. On behalf of the decree-holder, it was urged that the entire compensation including ad interim compensation was charged for her maintenance and as such should be realised by the receiver for the due payment of her maintenance dues. Before him it was contended on behalf of the judgment-debtors that they were exclusively entitled to the ad interim compensation. On behalf of the decree-holder, it was urged that the entire compensation including ad interim compensation was charged for her maintenance and as such should be realised by the receiver for the due payment of her maintenance dues. The learned Subordinate Judge upheld the decree-holder's contention and passed an order empowering the receiver to receive the ad interim compensation as also lump sum compensation money in respect of the charged property, for the satisfaction of the maintenance dues of the decree-holder. 3. THE correctness of this order has been strenuously assailed before us. The question before us is whether the decree-holder, who had a charge over the property which his since been acquired under the West Bengal Estates Acquisition Act, 1953, and in respect of which compensation is payable under the Act, is entitled to an order directing the receiver to obtain payment of the compensation money and to apply the same towards satisfaction of the dues of the decree-holder. At the outset, it is necessary to remember the provisions of sub-sections (2) and (3) of section 73 of the Transfer of Property Act which are as follows:- "(2) Where the mortgaged property or any part thereof or any interest therein is acquired under the Land Acquisition Act, 1894, or any other enactment for the time being in force providing for the compulsory acquisition of immovable property, the mortgagee shall be entitled to claim payment of the mortgage-money, in whole or in part, out of the amount due to the mortgagor as compensation. (3) Such claims shall prevail against all other claims except those of prior encumbrances, and may be enforced notwithstanding that the principal money on the mortgage has not become due." By section 100 of the Transfer of Property Act, all the provisions of the Act which apply to a simple mortgage including the provisions of section 73 of the Transfer of Property Act apply mutatis mutandis to a charge. 4. THE charged property has been acquired by the State of West Bengal under the West Bengal Estates Acquisition Act, 1953, which is an enactment providing for the compulsory acquisition of immovable property. 4. THE charged property has been acquired by the State of West Bengal under the West Bengal Estates Acquisition Act, 1953, which is an enactment providing for the compulsory acquisition of immovable property. By virtue of section 73 (2) read with section 100 of the Transfer of Property Act, the charge holder is, therefore, prima facie, entitled to claim payment of monies charged on the property so acquired out of the amount due to the judgment-debtors as compensation. By sub-section (3) of section 73, this claim must prevail against all other claims except those of prior incumbrances. Even apart from any statutory provision, on general principles when a property is compulsorily acquired free from encumbrances, the charge which is attached to the property must be held to attach to the compensation money which replaces the property and the charge-holder is entitled to follow the substituted security and to realise his dues out of the latter property. This principle has been applied independently of the provisions of section 73 of the Transfer of Property Act to a case of acquisition under the West Bengal Estates Acquisition Act. In Dhirendra Nath De v. Naresh Chandra Roy (1) (1958) 62 C. W. N. 569, the Court observed: "the position, however, is that the property, on which the charge is sought to be created, namely, one-sixth share in putni, has ceased to exist and its place has been taken by the compensation which is payable to the intermediary, the owner of the one-sixth share of the putni, by the State of West Bengal. It is well-settled that where property subject to mortgage or charge undergoes transformation, the mortgage or charge attaches to the form it takes after the transformation." 5. ON this finding, the Court passed a decree declaring a charge on the compensation that became payable to respondent No. 5 in that case for the one-sixth share of the putni and further declaring that upon non-payment of the decree-holder's dues within a specified date, the plaintiff would be at liberty to proceed against the compensation money. 6. ON this finding, the Court passed a decree declaring a charge on the compensation that became payable to respondent No. 5 in that case for the one-sixth share of the putni and further declaring that upon non-payment of the decree-holder's dues within a specified date, the plaintiff would be at liberty to proceed against the compensation money. 6. OUR attention has been drawn to section 3 of the West Bengal Estates Acquisition Act, 1953, which provides that the provisions of the Act shall have effect notwithstanding anything to the contrary contained in any other law or in any contract, express or implied, or in any instrument and notwithstanding any usage or custom to the contrary. On behalf of the judgment-debtors, it is contended that the entire scheme of the West Bengal Estates Acquisition Act, 1953, is contrary to the provisions of sub-sections (2) and (3) of section 73 of the Transfer of Property Act and to the wider principle under which a mortgagee or charge-holder is entitled to follow the substituted property as security for the payment of his dues. We are unable to accept this contention. On behalf of the judgment-debtors, it is contended that the compensation payable to the intermediary under the provisions of the West Bengal Estates Acquisition Act, 1953, is not compensation for the property compulsorily acquired by the State. The ad interim compensation is, by section 12, deemed to be part of the compensation payable to the intermediary and must at the time of payment of the compensation be deducted and adjusted against it. Chapter III of the Act provides for assessment and payment of compensation. Section 14 provides for preparation of a Compensation Assessment Roll in respect of all the estates and interests of the same intermediary within a notified area which by section 2 (1) means a district or a part of a district in respect of which a notification has been duly published under section 4. The rate and amount of compensation is determined on the total net income in respect of all such estates and interests in accordance with section 17. Successively smaller rates of compensation are payable for successive slabs of higher income. The rate and amount of compensation is determined on the total net income in respect of all such estates and interests in accordance with section 17. Successively smaller rates of compensation are payable for successive slabs of higher income. On behalf of the judgment-debtors, it is urged that where an intermediary has more than one estate within the same notified area, a lump compensation computed on the total net income of all such estates in accordance with section 17 is payable to the intermediary and that in such a case it is pot possible to allocate a definite portion of the lump compensation as being payable for any one estate and that, therefore, the intermediary cannot be said to have received any definite stun of money as compensation in lieu of any particular estate. Where an intermediary has more than one estate within the same notified area there may be some difficulty in apportioning the total compensation between the several estates and, in such a case a question may arise whether and how far the provisions of section 73 of the Transfer of Property Act and the doctrine of substituted security may be applied. In the present case, there is no evidence on the record that the judgment-debtors had any estate other than the charged property within the notified area. The argument before us proceeded on the assumption that within the notified area, the judgment-debtors owned only one estate, namely, the charged property. We have, therefore, come to the conclusion that the compensation payable to the judgment-debtors in this case is being paid exclusively for the charged property and for nothing else and that such compensation is substituted for the charged property. The charge-holder, therefore, is entitled to payment of her dues out of the substituted security. 7. IT is next urged on behalf of the judgment debtors that by the provisions of the West Bengal Estates Acquisition Act, 1953, the compensation is payable to the intermediaries, namely, the judgment-debtors, and to nobody else and that, therefore, the decree-holder is not entitled to payment of her dues out of the compensation. 7. IT is next urged on behalf of the judgment debtors that by the provisions of the West Bengal Estates Acquisition Act, 1953, the compensation is payable to the intermediaries, namely, the judgment-debtors, and to nobody else and that, therefore, the decree-holder is not entitled to payment of her dues out of the compensation. Special provision has been made (a) by the proviso to sub-section (1) of section 17 read with section 23 (3) of the Act for the assessment and payment, of compensation in respect of property held by the intermediary in trust for charitable or religious purposes; (b) by section 17 (2) (a) for the apportionment of compensation between the holder of a temporary interest and his immediate superior landlord; (c) by section 17 (2) (b) for the apportionment of compensation between the intermediary and his usufructuary mortgagee; (d) by section 7 for the deduction of arrears of land revenue, cesses and taxes and other impositions by the State due from the intermediary and (e) by sections 8 and 26 for recovery of compensation money by attachment. No special provision has been made for the apportionment of compensation money between the intermediary and a mortgagee or a charge-holder nor for deduction of the amount due to the mortgagee or charge-holder out of the compensation money. By sub-section (2) of section 21, every entry in the Compensation Assessment Roll finally published under sub-section (1) of section 21 is conclusive evidence of the matters referred to in such entry. By section 23, part of the compensation money is payable in cash and the balance is payable in non-negotiable bonds subject to deduction from such payment of any sum which the Collector may order to be made under section 7 or any ad interim payment made under section 12 or any other sum recoverable from such compensation under section 8 or under an order of attachment. Having regard to these provisions of the Act, the mortgagee or charge-holder cannot obtain payment of the compensation monies directly from the Compensation Officer. But the Court can appoint a receiver of the compensation moneys and authorise the receiver to collect and receive the cash compensation and the income of the non-negotiable bonds in the name of the intermediary and to appropriate the moneys so realised towards the liquidation of the monies due to the mortgagee or the charge-holder. But the Court can appoint a receiver of the compensation moneys and authorise the receiver to collect and receive the cash compensation and the income of the non-negotiable bonds in the name of the intermediary and to appropriate the moneys so realised towards the liquidation of the monies due to the mortgagee or the charge-holder. We see nothing in, the Act which in any way destroys the charge which the charge-holder now has over the compensation money or which affects the right of the charge-holder to obtain payment of her dues out of such compensation money. 8. LASTLY, it is contended on behalf of the judgment-debtors that section 26 limits the extent of the monies recoverable by the charge-holder from the compensation and that the section completely makes the ad interim compensation immune from being made available for the payment of the dues of the charge-holder. Section 26 of the West Bengal Estates Acquisition Act, 1953, prior to its amendment in 1957 was as follows:- "extent of recovery of compensation money by attachment:- (1) Save as otherwise provided in the proviso to sub-section (1) of section 7, no portion of the compensation payable to any intermediary in terms of any Compensation Assessment Roll finally published under section 21, in excess of fifty per centum thereof shall- (a) be liable to be deducted under an order of a Collector made under section 7, or (b) be liable to attachment at one time in execution of decrees including decrees for arrears of rent. (2) Where there are several orders of attachment and the aggregate of the sums to be attached under such orders exceeds the limit referred to in sub-section (1), the orders shall be enforceable to the extent of such limit and the priority amongst them shall be decided, as far as practicable, in accordance with the principles laid down in section 73 of the Code of Civil Procedure, 1908, (Act V of 1908 ). Provided that any sum which is required to be deducted under the order of a Collector under section 7 shall have priority before any order of attachment. (3 ). Provided that any sum which is required to be deducted under the order of a Collector under section 7 shall have priority before any order of attachment. (3 ). Except- (a) in a case covered by the proviso to sub-section (1) of section 7, or (b) when the entire amount of compensation is payable in cash, all sums to be deducted under section 7 or recoverable under an order of attachment under subsection (1) shall be deducted from the amount of compensation payable in non-negotiable bonds under the provisions of clause (b) of sub-section (2) of section 23." This section has been amended by section 5 of the West Bengal Estates Acquisition (Second Amendment) Act, 1957. Section 5 of this amending Act provides that "in sub-section (3) of section 26 of the parent Act, after the words, "sub-section (2) of section 23" the words, "and no such sum shall be deducted from the amounts payable under sub-section (1) or sub-section (2) of section 12," shall be added and be deemed always to have been added. " section 25 limits the extent of recovery of compensation money by attachment in execution of decree or by deduction under an order made under section 7. By sub-section (1) of section 26 no portion of the compensation money in excess of fifty per cent is liable to such deduction or to attachment at any one time in execution of decrees. By sub-section (2) of section 26, where there are several orders of attachment, the orders are enforceable only to the extent of the limit of fifty per cent. The sub-section also regulates the order of priority in such cases. By sub-section (3) except in certain cases all sums deductible under section 7 or recoverable under an order of attachment must be deducted from the compensation payable in non-negotiable bonds and must not be deducted from the ad interim compensation payable under section 12. In this case, there is no question of deduction under an order of a Collector made under section 7. In cur opinion, there is also no question of recovery of any monies under any order of attachment. The mortgagee or charge-holder has a right to obtain payment of the monies secured by the mortgage or the charge independently of any attachment. To obtain such a right, he need not attach the property. In cur opinion, there is also no question of recovery of any monies under any order of attachment. The mortgagee or charge-holder has a right to obtain payment of the monies secured by the mortgage or the charge independently of any attachment. To obtain such a right, he need not attach the property. If the mortgagee or the charge-holder has to institute a suit for the recovery of his dues, he may obtain a decree for sale of the property and may then cause the property to be sold without obtaining an order of attachment and without attaching the property. In the present case the charge-holder does not seek to attach the property. She seeks to obtain an order authorising the receiver to collect the compensation money and apply such monies towards liquidation of her dues. An order for appointment of a receiver is not an order of attachment. This is not a case where a money decree-holder seeks to recover his dues and for the purpose of such recovery, seeks to obtain an order for appointment of a receiver. 9. THE ordinary course of execution for a money decree-holder is to obtain an order of attachment. The appointment of a receiver is an equitable remedy and such equitable relief would not be given to a money decree-holder, for to give him such relief would be to allow him to circumvent the mandatory provisions of section 26 of the West Bengal Estates Acquisition Act. The present case is not a case of execution of a decree by a money decree-holder. This is a case where a charge-holder who has a charge over the compensation monies and who is entitled to recover her dues out of such monies, seeks the assistance of the Court to enforce her right by the appointment of a receiver. In our opinion, section 26 does not, in any way, limit the extent of recovery by such a charge-holder. 10. RELIANCE is placed by the judgment-debtors on the decision reported in 62 C. W. N. 911 (2) (In re: Cooch Behar Bank limited). That decision no doubt supports the contention of the judgment-debtors. With respect, however, we are unable to agree with the decision or the reasoning upon which it is founded. 10. RELIANCE is placed by the judgment-debtors on the decision reported in 62 C. W. N. 911 (2) (In re: Cooch Behar Bank limited). That decision no doubt supports the contention of the judgment-debtors. With respect, however, we are unable to agree with the decision or the reasoning upon which it is founded. We see nothing in the scheme and provisions of the West Bengal Estates Acquisition Act, 1953, contrary to the provisions of sub-sections (2) and (3) of section 73 of the Transfer of Property Act. In our opinion, section 26 of the West Bengal Estates Acquisition Act does not limit the extent of recovery by a mortgagee or charge-holder who seeks to realise her dues by appointment of a receiver of the compensation money. We are unable to hold that attachment is the only process by which the compensation money can be touched by the mortgagee or charge-holder. The compensation can be made available for the payment of the dues of the mortgagee or charge-holder by appointment of a receiver. In our opinion, an order for appointment of a receiver in such a case is not virtually an order for attachment. We have also come to the conclusion that the ad interim compensation is immune only from an order of attachment under sub-section (1) of section 26 and from an order of deduction under section 7. In our opinion, there is nothing in the Act which debars the charge-holder from realising her dues out of the ad interim compensation money. We have also come to the conclusion that the special provisions for apportionment of compensation money in the case of a usufructuary mortgagee in section 17 (2) (b) do not show that by implication the rights of a mortgagee or a charge-holder to obtain payment out of the substituted security are, in any way, taken away. The Act does not, expressly or by implication, destroy this right. A usufructuary mortgagee has the right to retain possession of the property and has no right to foreclose or to sell the property. From the fact that the legislature thought it fit to make a special provision in the case of a usufructuary mortgagee, we are unable to infer that the legislature intended to destroy the right of the mortgagee or the charge-holder to obtain payment of his dues out of the substituted security. 11. From the fact that the legislature thought it fit to make a special provision in the case of a usufructuary mortgagee, we are unable to infer that the legislature intended to destroy the right of the mortgagee or the charge-holder to obtain payment of his dues out of the substituted security. 11. NO other point has been urged before us. We have come to the conclusion that the order of the learned Subordinate Judge cannot possibly be assailed. The appeal is dismissed. There will be no order as to costs.