S.JAGADEESAN
Abdul Jamil and Others – Appellant
Versus
Secretary, Income Tax Department and Others – Respondent
JAGADEESAN, J.
The unsuccessful plaintiffs are the appellants herein. They filed the suit OS 226/75 on the file of the sub-Court, Dindigul for declaration that the purchase made by one Haji Mohammed Rahamathulla Rowther on 27th June, 1968 from one Krishnasamy Maniagarar is not void and for injunction restraining the defendants, the IT authorities, from proceeding against the property and for declaration that the order of the third defendant dt. 1st June, 1974 holding the said sale is void and illegal.
2. The plaintiffs are the legal representatives of the said Haji Mohammed Rahamathulla Rowther. The plaintiffs case is that the purchaser purchased the property after verifying the encumbrance certificate and satisfying that there is no encumbrance over the property and the vendor having a valid transfer of title. Pursuant to the purchase, the plaintiffs got possession of the property and the patta had also been transferred in the name of the first plaintiff. The first plaintiff was never informed about the pendency of the proceedings before the IT authorities against his vendor Krishnasamy Maniagarar. One year subsequent to the purchase, the plaintiff also raised a loan fro
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