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1986 Supreme(SC) 217

SABYASACHI MUKHARJEE, K.N.SINGH
Commissioner Of Income Tax, Bombay – Appellant
Versus
Bombay Burmah Trading Corporation, Bombay – Respondent


Advocates:
A.Subhashini, B.B.Ahuja, F.N.KAKA, H.S.PARIHAR, S.N.TALWAR, Y.Chaudhary

Judgment

MISRA, JJ.

( 1 ) THE present appeal by special leave is directed against the judgment of the High Court of Allahabad dated 28/10/1971.

( 2 ) ONE Ganga Singh had three sons, Kishan Singh Natha Singh and Guman Singh. Kishan Singh had no issue while Natha Singh had three sons, Chajju, Rambir and Malkhan Singh Guman Singh had two sons, Sohan Singh and Rohan Singh Kishan Singh was possessed of some agricultural land and also a house. It appears that the village where the agricultural plots of Kishan Singh were situate was brought under consolidation operations and the rights and title of Kishan Singh were determined in those proceedings and eventually chak No. 14 was allotted to him. The consolidation proceedings start with a notification under S. 4 of the U. P. Consolidation of Holdings Act and comes to an end with a denotification under S. 52 of the Act Although the notification under S. 52 had not been issued but the statement of proposals (allotment of chak) had been confirmed under S. 23 of the Act.

( 3 ) KISHAN Singh at this stage died without leaving any issue and a dispute arose about his heirship. Malkhan Singh son of Natha Singh claimed to be an adopted son of Kishan Si
















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