An order under r 4 is appealable ( Or 4 r 1(s). But order making the receiver liable for a certain sum ( Ganesh v Satya ,4 PLJ 636) or to pay a certain amount in to Court is not appealable unless accompanied by an order of attachment and sale which is operative part of the rule. Order directing payment from amount standing to credit of receiver is appleable. Order 40 Rule 4 CPC deals with enforcement of Receiver s duties.

The said provision is not for setting aside the appointment of Receiver appointed under order 40 Rule 1 of the Code of Civil Procedure Code. The proper procedure for challenging that order appointing Receiver under Order 40 Rule 1 CPC is either by appeal under Order 43 Rule 1(a) CPC or by Review under order 47 of the code.

Order rejecting application for determining the liability of the Receiver on the ground that the question is to be decided by a seperate suit is not appealable. Second appeal is not competent. Order accepting Receiver s account is not appealable. Order refusing to reopen accounts already passed is not appleable.