STATE OF BIHAR Vs. PANCHRATNA DEVI

JUDGEMENT

(1.) The State of Bihar through the Collector, Monghyr and the Assistant Superintendent of Commercial Taxes-in-charge, Jamui, circle Jamui, District Monghyr, who were the defendants-first party in the suit, have filed this appeal against the judgment and decree passed by the Subordinate Judge, Monghyr, in Title Suit No. 20 of 1963. The suit was filed by the plaintiff-respondents Smt. Panchratan Devi. Her husband Chandra Shekhar Prasad was arrayed as defendant second party in the suit.

(2.) The facts giving rise to the suit are as follows. The Assistant Superintendent of Commercial Taxes, Jamui circle levied two certificate cases Nos. 13 TT of 1955-56 and 53 TT of 1956-57 against the defendant second party, namely, the husband of the plaintiff, who was working as the Manager of Khalsa Motor Service a Road Transport business having its headquarters at Jamui. The certificate cases were for recovery of the commercial taxes due from him. On 6-2-1962, both the certificate cases were struck off on the report of the Assistant Superintendent of Commercial Taxes-in-charge, Jamui Circle, that the defendant second party had no movable or immovable properties except a gun. On 10-2-1962, the defendant 1st party again moved the court of certificate officer stating that the earlier report was incorrect and that the certificate-debtor defendant second party had a pucca house at Jamui and got the certificate cases revived which were numbered as Certificate Case No. 73TT of 56-57 and Certificate Case No. 44TT of 1957-58. The aforesaid property was attached in the proceeding.

(3.) The case of the plaintiff is that, there was a partition in the family of her husband in which he got 25 acres of land with a katcha house standing thereon along with other properties by a registered Tamliknama (Ext. 4) dated 20-7-49; the land appertained to plot No. 581, khata No. 41 at mauza Jamui. On 25-2-50, her husband transferred the said 25 acres of land with the said house by a registered deed of gift to her. She accepted the gift and took possession at the property and is coming in continuous and exclusive possession thereof since then.