CHANDRASEKHARA SASTRY, J.

( 1 ) A. S. No. 188/59: This appeal arises out of O. S. No. 19/57 on the file of the Subordinate Judges Court, Nellore, which was filed by the Union of India, represented by the 1st Additional Income-Tax Officer, Nellore against four defendants for a declaration that the equitable mortgage dated 1-4-1953 executed by defendants 1 to 3 in favour of the 4th defendant in respect of the properties described in the schedule attached to the plaint, is a sham, nominal and void transaction and that the decree obtained thereon in O. S. No. 316 of 1953 is a fraudulent and collusive decree and that the further proceedings in execution of the decree cannot affect the priority of the plaintiff in respect of the income-tax arrears of Rs. 55,298-15-0 for the assessment year 1951-52, the assesses being defendants 1 to 3. The 1st defendant is the father and defendants 2 to 4 are his sons. The plaintiffs case, as disclosed in the plaint, is shortly as follows. The 4th defendant, who is the eldest son of the 1st defendant, got divided from the family in the year 1940 and was ever since carrying on business separately on his own account and in partnership with others. Defendan

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