S.RAMACHANDRA.IYER, K.SRINIVASAN
Umar Sait and three others – Appellant
Versus
The Union of India represented by the Commissioner of Income-tax, Madras, – Respondent
The only point that arises for consideration in this appeal against the decree of the Subordinate Judge of Salem in O.S. No. 21 of 1958, is whether the deed of gift, Exhibit A-9, executed by the second respondent in favour of the appellants, his children by the second wife, is one intended to defeat and delay creditors and as such voidable at the instance of his creditors.
The facts which have given rise to this appeal are these. Abu Bucker Sait, the second respondent, is a resident of Yercaud in Salem District. He was running a business in cloth at Madurai since June 20, 1945 under the name of A.B.H. Hussain and Company. Besides that, he possessed about 290 acres of coffee plantation in Yercaud. On August, 9, 1945 he purchased for a sum of Rs. 35,500 an extent of 9 acres of land in Kichilipalayam village, adjoining Salem Town. Besides, he had substantial balances in his bank accounts during the period material to the present case. There was also a terraced house owned by him in Guthianna in the State of Kutch. Abu Bucker had two wives and children by them. The senior wife was living at ‘Guthianna, while the junior wife and children born of her were with h
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