( 1. ) THIS is a Miscellaneous (First) Appeal. The order being passed in this case shall also govern the disposal of the connected Miscellaneous (First) Appeal No. 150 of 1970 (Ghanshyam Das Agrawal and others v. The Union of india and others), as both these appeals involve the same question of law.

( 2. ) THE facts giving rise to the present appeal may be given in some detail in order to understand the point. There was a firm nirbhaya Ram dadu Ram. In this firm Dadu Ram, Nirbhaya Ram and Nathu Ram (one of the sons of Nirbhaya Ram) had one-fourth share each while one Dhani Ram and Purushottam Das (another son of Nirbhaya Ram) had one-sixteenth and three-sixteenth share respectively. Against this firm there was an income-tax liability of Rs. 39,530. 60. In proceedings for the recovery of this amount the tax recovery officer attached a house belonging to the joint family of Nirbhaya Ram and his sons. A different house was attached in each of the two cases. So far as the present appeal (No. 149 of 1970) is concerned an objection was filed by the appellants Ramakant Gupta and Rajendra Kumar Gupta, claiming that this house had come to their share along with their brother nathu