Viscount Dunedin. -

In September 1920, one Po Hla, who was proprietor of certain real property, executed a mort gage of that property in favour of Upe for Rs. 10,000. At the same time, he also executed a promissory note in fav our of Upe for Rs. 5,000, and what has been said in the judgments below may be anticipated by saying that it has been found that these transactions were quite genuine transactions and represented a mortgage and a promissory note executed for a real debt. Now time went on and inasmuch as interest had not been paid, when it comes to the critical date with which we shall have presently to do, the state of affairs was this : that these Es. 10,000 and Rs. 5,000 respectively had with interest grown into a sum of Rupees 17,000, of which, of course, only part was under the mortgage and the other was merely an ordinary debt.

Now in 1922, Po Hla executed a deed of sale to Maung Ba Kyin and Ma Sein. Ba Kyin was the son of Upe, his creditor, and Ma Sein was his own daughter. It is quite evident that the idea of this transaction was that Upe, in respect that it was his own son, was willing that his debt of Rs. 17,000 should be taken as part consideration of the price to be