- (1.) The plaintiff is in second appeal aggrieved against the judgment and decree passed by the Courts below, whereby his suit for declaration that the order dated 23.3.1965 passed by the Assistant Collector, Ist Grade, Narwana, was illegal, was dismissed.
(2.) The plaintiff sought such declaration on the ground that the said order is liable to be set aside being benami and that the plaintiff is owner in possession of 81 kanals of land as detailed in the heading of the plaint.
(3.) The learned first Appellate Court dismissed the appeal on the ground that the present suit is barred in view of the provisions of Section 281-A of the Income Tax Act, 1961. It has been held by the learned first Appellate Court that as per the said provisions the real owner cannot enforce his claim against Benami owner without fulfilling the conditions stipulated therein.;