Sinha, J.

1. This is an appeal on behalf of the plaintiff against the judgment of the Court below dismissing her suit for a declaration that the property in suit is her property and as such cannot be sold in Certificate Case No. 29 O. D. of 1948-49 or in any other certificate case for recovery of the income-tax assessed on late Vijoy Shankar Tuthabhai Pandit for the year 1947-48, and for a permanent injunction restraining the defendant from selling the property in question.

2. The plaintiff is the widow of late Vijoy Shankar Juthabhai Pandit. The said Vijoy Shankar Juthabhai Pandit has taken settlement of lands mentioned in schedule A to the plaint on 20-11-1933 from the District Board of Manbhum on an annual rental of Rs. 37-13-0. Out of this land, he had settled, by a registered deed of lease, dated 1-12-1941, an area of 8 kathas 8 chataks with the Burmah Shell Oil Storage and Distributing Company of India Limited on a monthly rental of Rs. 25. On 4-9-1945, he made a gift, as per registered deed, of all the properties which he had taken, in lease from the District Board in favour of the plaintiff, his wife.

The plaintiffs case is that she accepted the gift and came in pos