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Judgment
Our answer to the question is that the Government can attach, u/s 11 of Madras Act II of 1864, for arrears of revenue, gathered products
belonging to a tenant, provided that they are the products of the land on account of which the arrears of revenue have accrued.
The products belonging to a tenant are made liable by the section, and Clause 3 gives a right to the tenant to deduct the value of the same from
rent then due or thereafter to become due to the landlord on account of the land on which the products were grown.
It follows that the products liable to distraint are the products of the defaulter''s land, though such products may belong to the tenant.
