JUDGMENT - 1. This is an appeal against an order dated 8th March 1967 passed by a Judge of the Bombay City Civil Court returning the plaint to the plaintiff for want of jurisdiction and for presentation to the proper court under the provisions of Order 7, Rule 10 of the Civil Procedure Code.

2. The plaintiff has filed the suit from which the present appeal arises in the Bombay City Civil Court on the following allegations:

The plaintiff is the widow of one Chimanlal Chhotalal Desai who died on or about 22nd January 1965. The defendant No.1 is the Union of India. The defendant No.2 is the Additional Collector of Bombay in charge of income-tax recoveries. The deceased Chimanlal Desai, the husband of the plaintiff, was assessed to income-tax amounting to Rs.8,82,427.65 p. In realization of the said amount of income-tax the defendant No.2 had attached a property bearing city Survey No.7/596 of Malbar and Cumbala Hill Divisions, situated at Bhulabhai Desai road, in the compound known as Oomer Park, Bombay. The building on the land is known as American View. The total area of the land is 950 square yards. The tenure is pension and tax (sic) and the ground rent is about Rs.360/- per mensem.

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