(1.) THIS is plaintiff's regular first appeal, under Section 96 of the Code of Civil Procedure, against the impugned judgment and decree dated 19.08.1991 passed by the District Judge, Sawaimadhopur, whereby the plaintiff's suit for declaration and permanent injunction has been dismissed.
(2.) BRIEFLY stated the facts of the case are that the plaintiff filed a suit for declaration in the lower court pleading therein that she is owner of the disputed house, the description of which has been mentioned in Para 2 of the plaint; Shri Babulal or the Firm Babulal Sitaram have no connection with the said house; on 18th January 1985 the sales -tax Inspector came at the house and attached the same forcibly to recover the so -called amount of sales -tax due against Firm Babulal Sitaram, Sawaimadhopur; it was prayed in the plaint that a decree of declaration be passed to the effect that the plaintiff is the owner of the disputed house and the defendants have no authority to attach or auction the same and, further that the defendants be directed to release the disputed house from the attachment.
(3.) THE learned trial court framed two issues; Issue No. 1 was as to whether the plaintiff was the owner of the disputed house and the sales -tax amount due against the Firm Babulal Sitaram can be recovered from this house; the Issue No. 2 was whether in absence of notice under Section 80 of the Code of Civil Procedure the suit is not maintainable.