KALWA DEVADATHAM Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE two appeals are against the judgment of the Subordinate Judge, Kurnool, in O.S. No. 52 of 1950 and No. 54 of 1949. The two suits giving rise to these appeals were instituted by the same plaintiffs for the purpose of setting aside some sales. As the subject-matter of the suits was practically the same and the plaintiffs were the same they were tried together and a common judgment was delivered.

(2.) IN O.S. No. 52 of 1950 the first defendant is the Union of INdia, defendants Nos. 2, 3 and 4 the District Collector, Kurnool, Revenue Divisional Officer, Nandyal, and the Tahsildar, Nandyal, respectively. The other defendants are the purchasers of various items of property in auction held by the revenue authorities. The suit was brought for a declaration that the assessment order made by the INcome-tax Officer, Kurnool, in G.I. No. 3810/44-45, 45-46 and 46-47 are unenforceable against the suit properties of the plaintiffs and consequently the sales of those properties by the revenue authorities were void and illegal and for other consequential reliefs. The circumstances leading up to this suit are the following :

(3.) BEFORE we examine the soundness of this submission, it is convenient to set out the terms of section 25A :"25A. (1) Where, at the time of making an assessment under section 23, it is claimed by or on behalf of any member of a Hindu family hitherto assessed as undivided that a partition has taken place among the members of such family, the Income-tax Officer shall make such inquiry thereinto as he may think fit, and, if he is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions he shall record an order to that effect :