SM JABARANI GUNIN Vs. UNION OF INDIA

JUDGEMENT

(1.) THE subject matter of this appeal lies within a very narrow compass. A house property bearing premises No. 36/1, Gorachand Road, Calcutta, has been attached in connection with some certificate proceedings. THE certificate debtor is one Kumudmoni Dassi who is the mother-in-law of the four plaintiffs who are appellants in this appeal. THE four plaintiffs who are appellants in this appeal. THE four plaintiffs and the Wives of the four sons of Kumudmoni A certificate was issued against Kumudmoni f or recovery of a sum of Rs. 25,062-15-0 on account of income-tax. THE premises mentioned above were attached for realisation of income-tax for the year 1945-46. After the property in question was attached and an order for sale was passed, the present plaintiffs filed a claim before the certificate officer on the strength of a deed of transfer. THE claim was disallowed and the certificate officer made an order that the property should be sold in auction. THE present suit was filed by the plaintiffs challenging the valid title to the disputed property and it is not liable to be sold for realisation of arrears of income-tax dues from Kumudmoni Dassi.

(2.) THE suit was contested on behalf of the Union of India as also by the certificate officer of 24 Parganas who was made a defendant along with the Union of India. THEir defence was that the deed in question was a benami and a fraudulent document and no title passed under it. This defence was given effect of by the trial court and the suit of the plaintiffs was dismissed and so they have preferred this appeal.

(3.) IN the result, we allow this appeal in part and set aside the judgment and decree of the trial court in so far as they do not declare the title of the plaintiffs to the disputed premises. Their title to those premises, namely, premises No. 36/1, Gorachand Road, Calcutta, be declared. We, however, hold that the said premises are liable to be attached and sold for the certificate debt for Kumudmoni and to that extent we uphold the summary decision of the certificate officer dated 20th February, 1953.