SARDARNI KULDIP KAUR Vs. MADAN LAL AND OTHERS

JUDGEMENT

(1.) On the death of Sardar Bahadur, Sardar Bhagwant Singh of Bharaily in Ambala district, litigation started between his heirs and his eldest son S. Teja Singh filed a suit claiming to succeed to the late Sardar in preference to the other heirs. During the pendency of the suit, the question of payment of estate duty arose. The Taxation Officers made demand for payment of estate duty and a part of the estate of the deceased Sardar had to be disposed of to meet that demand. In the suit of S. Teja Singh in connection with the estate of the late Sardar, Mr. Banarsi Das, Advocate, of Ambala, was appointed Receiver. In the Receiver's application, dated February 2, 1968, there is reference to an order of the Court directing him to sell the silver coins from the estate of the deceased Sardar lying in the Treasury for payment of estate duty and that he held public auction of the silver coins but the Court made an order for the sale of the same directly to Madan Lal by his giving bid to Court, probably meaning by his making offer to the Court. In that application the Receiver specifically pointed out that Madan Lal did not bid at the auction of the silver coins that he, the Receiver, held. This appears to be correct having regard to the proceedings of the Court on March 29, 1967. On that day in the presence of the Receiver the statements of three heirs of the late Sardar, Teja Singh, Sarup Singh and Sardarni Kuldip Kaur, were taken for their agreement for the sale of 20,000 silver rupee coins of the year 1939 to Madan Lal at the rate of Rs. 3.66 P. per coin. They agreed to the same. The trial Judge also took the statement of Madan Lal who expressed his agreement for purchase of the coins according to the statements of three of the heirs of the late Sardar saying that he would make the payment within ten days. The trial Court on that very day, that is to say, on March 28, 1967, made this order :-

(2.) On December 29, 1967, Madan Lal moved an application dated December 24, 1967, for an order for delivery of the remaining coins numbering 13170 on payment of the balance of the amount of Rs. 48202.00 P. Of this notice to the parties and the Receiver was issued for January 9, 1968. The Receiver was not present and the case was adjourned to January 17, 1968, on which date he sought an adjournment and then the case was adjourned to February 2, 1968. On this date the Receiver filed his reply to the application dated December 24, 1967, of Madan Lal. He said that Madan Lal was not entitled to the delivery of the remaining coins and in particular he said in paragraph 6 of his reply that -

(3.) On September 9, 1968, Sardarni Kuldip Kaur through her counsel Mr. Sanmukh Singh made an application pointing out that the Court was going to pass orders on that date in the application of Madan Lal, but said that, among others matters, -