IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J.
Kannaian Naidu (Died) and Ors. – Appellants
Versus
Kamsala Ammal @ Banumathi and Ors. – Respondents
S.A.No.59 of 2016 and Cross Objection No.26 of 2017
Decided On : 21-06-2023
Indian Stamp Act 1899 - Section 47-A(10) - Pay the deficit stamp duty - Criterion for assessing the value for the purpose of stamp - Appellant is a Company incorporated under Companies Act, manufacturing carbon steel, low alloy steel and stainless steel castings and forgings - Appellant Company purchased the property - Held, Property in dispute would be utilized for expansion of the appellant Company in future - It is not case of respondents that lands in that area have already been declared as commercial lands - Civil Miscellaneous Appeal is allowed
JUDGMENT :
(Prayer in S.A.No.59 of 2016: Second Appeal filed under Section 100 of C.P.C., against the judgement and decree dated 28.09.2015 passed in A.S.No.1 of 2007 on the file of the II Additional District and Sessions Court, Chidambaram in modifying the judgement and decree dated 15.09.2005 passed in O.S.No.28 of 2002 on the file of the Sub Court, Chidambaram.)
(Prayer in Cross.Obj.No.26 of 2017: Cross Objection filed under Order XLI Rule 22 of C.P.C., praying to set aside the judgment and decree dated 28.09.2015 made in A.S.No.1 of 2007 on the file of the II Additional District and Sessions Court, Chidambaram in so far as it relates to partly reversing the judgment and decree made in O.S.No.28 of 2002 on the file of the Subordinate Judge, Chidambaram.)
1. Second Appeal has been filed by the against the judgment and decree dated 28.09.2015 made in A.S.No.1 of 2007 on the file of the II Additional District and Sessions Court, Chidambaram in modifying the judgment and decree dated 15.09.2005 passed in O.S.No.28 of 2002 on the file of the Sub Court, Chidambaram.
Cross Objection filed under Order XLI Rule 22 of C.P.C., praying to set aside the judgment and decree dated 28.09.2015 made in A.S.No.1 of 2007 on the file of the II Additional District and Sessions Court, Chidambaram in so far as it relates to partly reversing the judgment and decree made in O.S.No.28 of 2002 on the file of the Subordinate Judge, Chidambaram.
2. The appellants in Second Appeal are the legal heirs of the plaintiff and 1st respondent/defendant in O.S. No. 28 of 2002. On the death of the plaintiff, his legal heirs were impleaded in A.S.No.1 of 2007. The Cross objector is the 1st defendant in the suit. For the sake of convenience, parties are referred to as per their ranking before the Trial Court.
3. The case of the plaintiff is as follows:
3.1. The plaintiff and the 1st defendant are husband and wife, married in the year 1965 and were living in Neyveli. The plaintiff was working in Neyveli Lignite Corporation till December, 1982. Since the plaintiff got a job in a Steel Company in Saudi Arabia, he started earning a lot of money. After the plaintiff left for Saudi Arabia, the 1st defendant continued to live in Neyveli children and she was entrusted with the funds of the plaintiff which had swollen to huge proportions. During his visit to India between 1983 and 1994, he brought various articles of value, jewellery and cash. The 1st defendant had no income of her own. She was only managing and administering the affairs of the plaintiff prudently and operating the accounts and thus was acting in effect as the agent in a fiduciary capacity. While managing the affairs of the plaintiff, she purchased items 1 to 4 properties on behalf of the plaintiff utilizing the funds of the plaintiff. The 1st item in the suit schedule properties is situate at Vadalur and it belonged to one V.K.Marcose, friend of the plaintiff and the sale deed was executed on 07.08.1983. The 2nd item in the suit schedule properties is a house situate at Chidambaram. The 1st defendant acting on behalf of the plaintiff, purchased and got a sale deed on 25.04.1984. The entire sale consideration and incidental expenses in all the transactions were concluded by the 1st defendant on behalf of the plaintiff in view of his absence with the exclusive funds of the plaintiff. The items 3 and 4 were also purchased in the similar fashion. The 1st defendant had no means or resources to purchase these properties by her. The plaintiff on his return to India, in December 1994, he took over the domain of the suit properties. He found to his utter shock and dismay that the 1st defendant had led a wayward life and developed an affair with the 2nd defendant. The 1st defendant went to the extent of constituting the 2nd defendant as power of attorney to sell the 1st item in the suit schedule properties. The 1st defendant stashed away gold jewels and other costly articles which were entrusted to her by the plaintif
Nand Kishore Mehra vs. Sushila Mehra, 1989 (2) SCC 95
Vathsala Manickavasagam vs. N.Ganesan and another
gpt-4
Benami Transactions – Property purchased by husband – Contribution of wife directly or indirectly, she has right over the property acquired by husband.
Claims of property ownership must be substantiated with credible evidence, as allegations of trust do not override the Benami Transactions Act without proof of fraud.
The main legal point established in the judgment is the application of the Benami Transaction (Prohibition) Act and the burden of proof required to establish joint family properties. The judgment als....
The judicial presumption of joint ownership requires proof of a family nucleus, and mere existence of a joint family does not automatically classify all properties as joint.
The burden of proving a benami transaction rests on the party asserting the plea, and the defendants failed to discharge this burden.
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