JUDGMENT: The unsuccessful plaintiff in both the courts below is the appellant.

2. The case in brief is as follows: The plaintiff filed a suit for declaration and also consequential relief of permanent injunction. The plaintiff’s husband was doing business in rubber. The sales tax department sent two Form 4 notice to the plaintiff claiming a sum of Rs.14,280 by way of arrears of sales tax for the periods 1978-79 and 1981-82. The plaintiff is not doing any business. Even before the order of assessment, the suit property was gifted in favour of the plaintiff by her husband. This property cannot be attached by the sales tax department for the arrears of tax payable, if any by her husband. Hence, the suit.

3. The defendants resisted the suit stating that the suit property belonged to the husband of the plaintiff. The second defendant sent a notice to the husband of the plaintiff on 9.2.1981 claiming the arrears of tax. However, on 30.10.1981 the property was transferred in the name of the plaintiff. Only thereafter, form 4 notice was issued to the plaintiff. The suit property is liable for the sales tax arrears and a charge was also legally created. The plaintiff cannot claim any right

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