- (1.) O. P. Saxena. J. This is a First Appeal against the Judgment dated 2-6-1969 passed by the learned Civil Judge, Bareilly decreeing a suit for declaration that the property in suit belongs to the plaintiff and is not liable to attachment and sale in recovery of sales tax dues against her husband defendant No. 2 and further restraining defendant No. 1 from selling the property in the recovery of the said dues with costs.
(2.) DISPUTE relates to two houses detailed at the foot of the plaint. One of the houses bears Municipal Nos. 11/475 and 11/476 situated in Mohalla Alamgiriganj Bans-Ki-Mandi, Bareilly. The other house is No. 124-A, Civil Lines, Bareilly. Paper No. 9-ga dated 31-3-1952 is the copy of the sale deed executed by one Chheda Lal in favour of the plaintiff in respect of the house in Alamgiriganj for a sum of Rs. 5,000/ -. Paper No 13-ga is the copy of the sale deed dated 14-7-1952 executed by Ram Chandra and Roshan Lal in favour of the plaintiff in respect of the land of the house No. 124-A, Civil Lines for a sum of Rs. 14,500/-
(3.) PLAINTIFF Smt. Ram Peari Gupta is the wife of Lala Ram Bhajan Lal Gupta. Lala Ram Bhajan Lal Gupta carries on the business of Vegetable Ghee and Kirana in Ghee Mandi, Shivaji Road, Bareilly for the last 30 years or so. He did not pay any Sales Tax during the period between 1950 and 1957. On 7-9-1952 a notice was issued by the Sales Tax Department to defendant No. 2 Lala Ram Bhajan Lal Gupta calling upon him to furnish returns. He did not submit any returns for the years 1950-51, 1951-52.;