(1.) THE appellant is hereby assailing the correctness, propriety and legality of the order which has been passed by the District Judge, Indore, in the matter of Civil Suit No. 6-A of 1979 on December 5, 1980, by which the learned District Judge dismissed the suit filed by the appellant. While dismissing the suit, the learned District Judge held that in view of the provisions of Section 43 of the Wealth-tax Act, 1957 (hereinafter referred to as the Act for convenience), the civil court did not have the jurisdiction to decide the present suit.
(2.) THE few facts need to be stated for the purpose of unfolding the controversy indicated by the present appeal are stated as mentioned hereunder. As averred by the appellant, on October 30, 1956, Rao Nihalkaran, son of Rao Chhattrakaran and Mrs. Vandanadevi, wife of Rao Nihalkaran, executed a trust deed and by that deed Rao Nihalkaran transferred the suit property which was belonging to him bearing No. 22, Raoji Bazar, Indore, to the said trust. THE original plaintiffs in the said suit averred further that the possession of the suit property was handed over by both Rao Nihalkaran and Mrs. Vandanadevi to the said trust on November 1, 1956. However, because of holiday on November 1, 1956, the said deed could not be written on October 30, 1956, or November 1, 1956. It was averred that the said deed was written on November 3, 1956.
(3.) THE respondent (original defendants) filed a written statement and contended that no such trust was created on November 2, 1956. It was also contended that in view of the provisions of Section 43 of the Act, the civil court did not have the jurisdiction to entertain the present suit.