JUDGMENT :

B.K. Mehta, J.

The assessment year under reference is 1970-71, the corresponding previous year being calendar year 1969. The assessee is an individual and he purchased a field bearing S. No. 624, admeasuring 67,716 sq. yards situate within the revenue limits of village Dudhraj in Surendranagar district jointly with one Shri Pranlal D. Pancholi for a sum of Rs. 6,400 from Jhala Ladhaji Deepsangji and his sons by a registered deed of conveyance of July 8, 1948. When they purchased the said land, it was in the possession of the mortgagee of the vendors who were cultivating the same. The assessee and the said Shri Pranlal Pancholi being virtually vendees of the right of redemption, filed a suit for redemption of the mortgage in which a preliminary decree was made on April 24, 1951, while the final decree was passed on November 20, 1952. There is no clear evidence to show as to what steps were taken by these vendee-decree holders for obtaining possession of the land after the final decree was passed in their favour. There were some proceedings under the Saurashtra Agricultural Debtors Relief Act, 1954, by the sellers which are not of much consequence in the present reference. I