(1.) This petition under section 115 of the Code of Civil Procedure raises the question whether the trial Court was justified in placing the onus of a certain issue on the Union of India.
(2.) Shrimati Shanti Devi brought an action under the provisions of rule 63 of Order 21 of the Code of Civil Procedure for a declaration that she is the owner of a certain property which has been attached by the Collector of Delhi in the execution of a warrant for the recovery of certain sums of money which are said to be due from the husband of the plaintiff to the Income Tax Department. Issue No. 2 as framed by the trial Court was in the following terms :
(3.) The Union of India complains that by wrongly casting the onus on a public department as to a matter of fact peculiarly within the knowledge of the opposite party, the lower Court has practically precluded itself from arriving at the truth in regard to the matter in controversy between the parties.