PALANI GOUNDER Vs. INCOME TAX REVENUE DEPARTMENT

JUDGEMENT

(1.) THE unsuccessful plaintiffs are the appellants in the above second appeal. THEy filed the suit for a declaration to declare that the purchase of the suit properties by the first plaintiff on September 28, 1966, for a valid consideration of Rs. 23,000 from one Krishnasami Maniagarar under a duly registered sale deed is not void and for an injunction restraining the defendants from proceeding against the property and for declaring that the order of the third defendant dated June 1, 1974, is void and illegal.

(2.) THE plaint averments are as follows :

(3.) AGAINST the concurrent findings of the courts below, the plaintiffs filed the present second appeal before this court. While entertaining the second appeal, this court has framed the following substantial questions of law for consideration :