A N KANNAPPAN Vs. AMMANI AMMAL

JUDGEMENT

(1.) This civil revision petition is filed by the petitioner in I.A. No. 767 of 1979 in O.S. No. 1.31 of 1971 on the file of the Subordinate Judge of Coimbatore, seeking to scale down the decree debt in respect of the decree in O.S. No. 131 of 1971, as per the provisions of Section 19 of the Tamil Nadu Act TV of 1938, as amended by Act VIII of 1973. The case of the civil revision petitioner/first defendant/judgment-debtor, before the lower Court is that his father had made certain payments, set out in paragraph 8 of the order of the lower Court, towards interest and principal in respect of the debt prior to the decree and as such those payments will have to be adjusted towards the principal as per Section 8 of Act IV of 1938, as amended by Act VIII of 1973. It is also the case of the petitioner that as per Section 19(2) of the Act, he is entitled to come forward with an application for scaling down, even after the passing of the decree.

(2.) The decree-holder, who is the respondent herein contended before the lower Court in his counter-statement that the civil revision petitioner is assessed to income-tax as such he is not entitled to the benefits of the Act. In the additional counter-statement filed by him, a plea of estoppel had been raised.

(3.) Exhibit B-1 filed before the lower Court is an application on behalf of the respondent herein to the Commissioner, Sarkarsamakulam Panchayat, praying for the issue of an extract from the property tax register for the years 1970 to 1973 pertaining to the house property of the civil revision petitioner. Exhibit B-2 is the extract given by the Commissioner, Sarkarsamakulam Panchayat, stating that the rental value of Door No. 2/5, A. B. owned by the petitioner for the year 1970-71 is Rs. 1,500. No doubt, Exhibt B-2 is in the forms of a letter and it is not in the form of a true extract from the property tax register.