1. It is contended that no appeal will lie as the order passed is to require a Receiver to pay a sum of money into Court and must therefore fall under Order XL, Rule 3(c) of the Code of Civil Procedure. The application was filed under Order XXI, Rule 11(2) and Section 151 of the Code of Civil Procedure. The order, it is true, treats the respondent to it in his capacity as Receiver, but it directs him to deposit in Court a sum, part of which was probably collected by him before the date of his appointment as such, that is collected as 4th defendant in the suit and owner of the equity of redemption of the property. The substance and effect of this order is to direct a party to make a payment, and it is an order in execution. The Court in fact has also directed the payment of the costs of execution. We think that this part of the order, at least, is appealable under Section 48 of the Code of Civil Procedure.
2. On the merits, the Court had no power to order the Receiver, as such, to account for money collected before he assumed office. Such collection were made not by the Receiver but by the party, and the position is the same whether the party or some third person is appointed Receiver. We must therefore allow the appeal with costs and set aside the order of the lower Court. There is some doubt whether the appellant is to account only for the net amount which by specifies. He must pay into Court sums collected during his period of Receivership deducting there from any payments on account of Municipal Tax, etc., paid within the same period. We therefore remand the case for fresh disposal in accordance with the principle we have laid down above.