SURESH NATH Vs. LRS. OF JORAWAL MAL

JUDGEMENT

(1.) Instant first appeal has been filed against the judgment and decree dated 16.11.1989 passed by learned District Judge, Merta In Civil Original Suit No. 26/84 dismissing the suit on the ground of its non-maintainability as envisaged under Sec. 4 (1) of the Benami Transactions (Prohibition) Act, 1988 (hereinafter referred to as Act No. 45 of 1988) as well as under Sec. 281-A of the Income-Tax Act, 1961.

(2.) Without delineating the facts and circumstances of the present case in detail it is sufficient to state that on the pleadings of the parties. Learned trial court framed as many as 23 issues. Out of which, issues No. 21 and 22 were treated to be preliminary issues. The learned trial court has framed issue No. 21 to the effect as to whether the suit is barred under Sec. 28 IA of the Income-tax Act, I i 1 and issue No. 22 framed to the effect whether the present suit is barred under the Benami Transactions (Prohibition) Act, 1988. The learned trial court dealt with the. aforesaid two preliminary issues by a composite judgment dated 16.11.89 and arrived at a conclusion that the present suit is barred under Sec. 28IA of the Income- tax Act, 1961 as well as Act No. 45 of 1988.

(3.) Heard learned counsel for the parties an&perused the judgment given by the learned trial court.