D.C.Chakravorti, J. - (1.) This appeal is from the judgment and decree passed by the Additional District Judge, 13th Court at Alipore, reversing those passed by the Munsif, 2nd Court at Alipore.
(2.) Facts relevant for the purpose of this appeal are, briefly stated, as follows :
(3.) The plaintiffs-appellants are the sons of Ramnath Bajoria, since deceased, by his first wife. Their eldest brother. Ram Prosad Bajoria, separated from his father during the latter's lifetime. On the death of Ramnath, dispute arose between the plaintiffs and their step-mother, Smt. Tribeni Debi, over the properties left by their father. Tribeni Debi claimed the entire estate left by Ramnath. For realisation of the tax dues of the said Ramnath, several certificate cases were started against the plaintiffs and some properties of the plaintiffs were illegally attached on different dates. Such attachment was illegal. On these allegations, the plaintiffs brought the instant suit praying for, among others, the following reliefs: (a) a declaration that the plaintiffs are not liable in their personal capacity for the alleged tax dues of late Ramnath Bajoria ; (b) a declaration that the attachment of properties belonging to the plaintiffs is illegal, ultra vires, without jurisdiction and void ; and (c) permanent injunction restraining the defendants, their agents and servants from taking any step against the plaintiffs for realisation of tax liabilities of late Ramnath Bajoria,;