DEVANATHAN Vs. RAGHUNANDAN

JUDGEMENT

(1.) THIS is an application for amendment of plaint by inserting two additional paragraphs as 6-A and 6-B and for adding a certain prayer before para 9(a) of the plaint.

(2.) THE allegations in the affidavit in support of the application for amendment of the plaint are as follows: THE suit is for specific performance of the agreement between the parties dated 7-2-1991. THE defence in main is that the suit is barred under the provisions of Section 269-UC of the Income-tax Act, that the agreement entered into for the sale of the suit property is unenforcable under law, that the defendants represented their inability to follow the statutory procedure prescribed under Section 269-UC and that the deponent of the affidavit is aware of the serious lacuna. No such representation was made and the sequence of events set out in the plaint would show that such allegations are not true. Since the suit is defended on the ground of noncompliance of Section 269-UC of the Income-tax Act, the plaint has to be properly amended. THE prayer, as already stated, is for introduction of certain paragraphs as 6-A and 6-B and for adding before para 9(a) certain additional prayer. 2.1. THE application is opposed. THE first respondent has filed a counter stating that the aid of the Court cannot be sought to effect the compliance with the provisions of the Income-tax Act, 196 f with reference to the suit agreement. THE applicant cannot be allowed to rewrite or amend the provisions of Chapter XX-C of the Income-tax Act, 1961. THE suit agreement dated 7-2-1991 is void from the beginning because knowingly or unknowingly the parties failed to comply with Chapter XX-C which over-rides all other laws and the proposed amendment of the plaint cannot breathe any life into it. THE preliminary objection regarding the maintainability of the suit had been raised by the respondent and in order to get over the preliminary issue, the applicant has belatedly filed the present application seeking amendment of the plaint. THEre can be no direction to the Income-tax Department particularly when it is not party to the suit.

(3.) THE suit, as already stated, is for specific performance. THE amendment prayed for is as follows: