PITHAPURAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal from the judgment and decree of the High Court of Judicature at Calcutta, dated 29th June 1944, affirming, with certain variations, the order, dated 25th August 1941 and the decree dated 10th May 1943 - in Misc. Case No. 18/40 - passed by the Subordinate Judge at Alipore.

(2.) THE appeal arises from a petition made by the respondents for re-opening certain mortgage decrees obtained by the appellants respectively on 4th April 1929, 13th September 1929 and 13th December 1937 (in Title Suit No. 121 of 1927). The right to re-open the decrees was claimed under S. 36, Bengal Money-lenders Act (Bengal Act x[10] of 1940) herein referred to as "the Act".

(3.) THE question for decision in this appeal is whether in the circumstances of the case the respondents are entitled to have the aforesaid decrees re-opened under S. 36 of the Act.