STATE OF M P Vs. ZUBEDA BANO

JUDGEMENT

(1.) THIS appeal under Section 96 of the Code of Civil Procedure is directed against the judgment and decree dated 28.06.1994 passed by 3rd Additional District Judge, Indore in Civil Suit No.28-A/1993.

(2.) Brief facts of the case are that the first Respondent Smt. Zubeda Bano filed a civil suit seeking declaration and injunction against the appellants to the effect that they have no right to interfere in her possession and to auction House No.30-A, Greenland Colony, Sneh Nagar, Indore which is owned and possessed by her. The plaintiff averred that for the recovery of the dues of Sales Tax against a Partnership Firm M/s Jakariya Brothers, Siyaganj, Indore (for short "the Firm"), the appellants as well as the Sales Tax Department of the State Government attached the house owned by the first Respondent plaintiff. She also averred that her husband Abdul Rehman was the owner of the said house in his personal capacity. He gifted the said house to her and the same was transferred in her name by way of registered Gift-deed dated 15.03.1990. According to the plaintiff the said house could not have been attached for recovery of the Sales Tax dues of the Firm even if her husband is Partner of the Firm.

(3.) The appellants/defendants No.1 and 2 filed written-statement before the Trial Court and admitted the execution of "Hibanama" by the Abdul Rehman, Partner of the Firm in favour of the plaintiff. Their case was that to avoid the dues of registered dealer M/s Jakariya Brothers, a Partnership Firm, its partner Abdul Rehman in order to defraud the revenue transferred the said asset in favour of his wife. According to the appellants (Defendants No.1 and 2) in view of Section 33-A of the M. P. General Sales Tax Act, 1958 (for short "the Act of 1958") such transfer being made with intent to defraud the revenue is void. Accordingly the appellants prayed for dismissal of the suit.