Judgment

P. N. SHINGHAL. J.:- These two appeals by certificate have been consolidated by an order of this Court dated April 15, 1969. They are directed against a common judgment of the Delhi High Court dated February 14, 1967, in Regular First Appeals Nos. 5-D and 54-D of 1958,* by which the judgment and decree of the trial court dated January 13, 1958 have been set aside with costs throughout. As this has resulted in the dismissal of the suit raised by the Union of India, it has filed the present appeals.

* (1968) 70 Pun LR (D) 71.

2. The facts giving rise to the appeals are quite simple. Harjas Rai Malhotra, defendant No. 3, is the father of Krishan Lal Malhotra, defendant No. 3 to Income-tax and super-tax for the assessment year 1947-48, was fixed at Rupees 1,25,090/11/- in March, 1952. A demand was made for its payment, but he neglected to meet it land a certificate was issued on October 8, 1952 to the, Collector of Delhi for its recovery as arrears of land revenue. The Collector was asked to attach house No. 15, Keeling Road and House No. 9, Haily Road in New Delhi, of defendant No. 3. Both the houses were attached on October 13, 1952. Meanwhile defendant No. 3 appealed against t