(1.) THE unsuccessful plaintiff in O. S. No. 146 of 1991 on the file of the Court of the District Judge, Salem, is the appellant in the above appeal.
(2.) FOR the sake of convenience, the parties are referred to as per their ranking in the suit.
(3.) ON the above said pleadings the following issues have been framed by the Trial Court viz:- (a) Whether the suit promissory note is true? (b)Whether the suit is maintainable under Section 269 S S of the Income Tax Act? (c) To what relief the plaintiff is extended to? ON the above said issues the parties went into trial. During trial the plaintiff got himself examined as P. W. 1. P. W. 2 the scribe of the suit promissory note and P. W. 3 the attestor were examined on the side of the plaintiff. ON the side of the plaintiff, Ex. A. 1 to A. 14 were marked. ON the side of the defendant, the defendant got himself examined as D. W. 1 and examined another attestor of the suit promissory note as D. W. 2 and one santhanapa Udaiyar has been examined as D. W. 3. Exs. B-1 to B-39 have been marked on the side of the defendant.