UNION OF INDIA Vs. RAM PEARY DEBI KANORIA
HIGH COURT OF CALCUTTA
UNION OF INDIA
RAM PEARY DEBI KANORIA
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Padma Khastgir, J. -
(1.) Union of India filed a suit for a declaration that the two deeds of settlement both dated 22nd of March. 1957 and 25th of March, 1967 were not binding upon the creditors including the plaintiff of Smt. Rampeary Debi Kanoria.
(2.) The original defendant Rant Peary Debi Karioria was the widow of Ram Ballav Kanoria. For the purpose of income-tax she was assessed at Benaras previously. But since the assessment year 1952-53 she waa being assessed at Calcutta. The assessment for the year 1952-53 was completed on or about 29th March, 1957 and a sum of Rs. 1,90,000/- was included in the said assessment as undisclosed and secreted income. There were outstanding dues towards income-tax from the said Ram Peary Debi Kanoria. Full particulars had been given in para 2 of the plaint. The said Ram Peary Debi Kanoria failed and neglected to pay the said sum assessed against her.
(3.) During the course of assessment for the year 1951-52 she collusively with the intent to delay or defeat the creditors including the plaintiff executed two deeds of trust purporting thereby to convey two different sums of Rs. 50,000/- to the defendant Hariram Dhurka and Shyam Sundar Dhurka as trustees under the said deeds for the benefit of the grand son and grand daughter of the said Ram Peary Debi Kanoria who were beneficiaries under as said deed of settlement. There was no consideration whatsoever for such transfer and the said settlement were entered into safely for the purpose of defeating the claim of the creditors. The said Ram Peary Debi Kanoria died. As a result her death was recorded and the heirs and legal representatives of the said defendant had been substituted and brought on the record. As such legal heirs and representatives they are under an obligation to discharge the income-tax dues of the original defendant Ram Peary Debi Kanoria. The said sons had been directed to hand over the said sum to the beneficiaries Dinesh Kumar Kanoria and Urmila Debi Kanoria, the defendants Nos. 4 and 5 upon attainment of the age of majority. Inasmuch as the defendants were interested in denying the right, title and interest of the plaintiff the instant suit was filed.;
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