JUDGMENT :

A.M. Khanwilkar, J.

1. These appeals, by special leave, are directed against the judgment and order dated 4th January, 2005 and order dated 11th March, 2005 passed by the learned Single Judge of the High Court of Karnataka in RFA No.410/1998 and R.P. No.124/2005, respectively, whereby the learned Single Judge confirmed the judgment and decree passed by the Trial Court dismissing the suit filed by the appellants on the ground of res judicata and also dismissed the review petition.

2. Appellants in the present appeals are the plaintiffs and the respondents are defendants in the original suit.

3. Briefly stated, Appellant No.1 is the wife of one late Sri Andanur Umapathiyappa and other appellants are his sons and daughter. Respondent No.1 is the wife of one late Sri Belakerappa and the other respondents are his sons and daughter.

4. The father of late Sri Andanur Umapathiyappa (late Andanur Kotrappa) was a defaulter under the provisions of the Income Tax Act to the extent of Rs.2,600/-. For recovery of arrears of tax, the Income Tax Department had referred the matter to the Deputy Commissioner, Chitradurga, under Section 158 of the Karnataka Land Revenue Act, 1964 (for short, “t