STATE OF MADHYA PRADESH Vs. ABHAYAKUMAR

JUDGEMENT

(1.) THIS is an appeal filed by the State Government and the Additional Tahsildar and Sales Tax Officer, Ratlam, against the judgment and decree dated 14th October, 1977, passed by the District Judge, Ratlam, in Civil Appeal No. 34 of 1977 arising out of the judgment and decree passed in Civil Original Suit No. 5-A/75.

(2.) THIS appeal was admitted on the following substantial question of law :

(3.) IT is not in dispute that the suit property originally belonged to Kanhaiyalal, who along with his father Lalchand, had mortgaged the suit house in favour of the respondent No. 1, Abhayakumar. Kanhaiyalal sold his rights in the house thereafter to one Mishrilal and deposited Rs. 800 towards interest and Rs. 3,500 towards principal. Later on, for the balance amount of Rs. 6,500 Kanhaiyalal and his father conveyed the property by a registered sale deed to the respondent No. 1, Abhayakumar. It is also not in dispute that there are certain recoveries of sales tax on firm Badichand Lalchand belonging to Kanhalyalal and Lalchand. For the recovery of the aforesaid amounts of sales tax, the suit property was attached and it was contended that the property was charged with the burden of sales tax recoverable from the original owners.