SANTIMOY BHATTACHARYYA Vs. LAKSHMI PADA DUTT

JUDGEMENT

(1.) This is a defendants' appeal against the order dated May 23, 1984 of the Tenth Court of Additional District Judge, Alipore, setting aside the order no. 22 dated June 6, 1983, of the First Court of Minsif at Alipore, rejection the plaint filed by the respondent no.1 registered as Title Suit No. 484 of 1981/218 of 1983. By the impugned order the lower appellate court sent the case back on remand to the learned Munsif for trial on merits.

(2.) The suit has been filled by the plaintiff/respondent no.1 for a declaration of title, recovery of possession and other relief's on the footing, inter alia, that he is the real owner of the disputed property which stands in the benami of his nephew, Kali Kinkar Mitra, the defendant no. 2. At this stage, it is necessary to refer to the provisions of section 281A of the Income-tax Act, 1961. Section 281A provides as follows:

(3.) It was contended before the learned Munsif on behalf of the defendant / appellants that as the plaintiff-respondent No. 1 did not file a certified copy of the notice required to be given prior to the institution of the suit, the suit was barred by the provision of section 281A. It may be stated here that in the plaint there is a categorical statement that the plaintiff has issued a notice to the Income-Tax officer in respect of the disputed property in accordance with section 281A on July 20, 1981.