Vineet Kothari, J. - (1.) The present second appeal under Sec. 100 of the Code of Civil Procedure has been filed by the defendant -Commercial Taxes Department of the State of Rajasthan in this Court on 09.05.1994, aggrieved by the reversal of the judgment and decree dated 02.12.1991 of the learned trial court of Munsif & Judicial Magistrate, First Class, Bhadra in Civil Suit No. 45/87 - Balveer Singh v/s. State of Rajasthan & Ors., rejecting the suit filed by the plaintiff -Balveer Singh S/o. Shri Munshiram for injunction in respect of the suit shop allegedly purchased by him by registered sale deed from one Subhash Chandra S/o. Shri Chiranji Lal Tyagi, proprietor of M/s. Subhash Trading Company, Bhadra, who was a defaulter Assessee of the appellant -Commercial Taxes Department to the extent of Rs. 4,39,390.57 in the year 1978.
(2.) The plaintiff -Balveer Singh, a minor of 15 years at that time, allegedly purchased the suit shop in question from his father, Munshi Ram, who on the strength of a power of attorney of defaulter Assessee -Subhash Chandra, sold the suit shop in question for a paltry sum of Rs. 6,000/ - by a registered sale deed 24.05.1980, when the defaulter Assessee -Subhash Chandra was in default to the tune of Rs. 4,39,390.57, as aforesaid. The suit for injunction filed by Balveer Singh against Commercial Taxes Department came to be rejected by the learned trial court deciding both the issues against the plaintiffs and in favour of the defendant -Commercial Taxes Department and the trial court held that the said transfer of the shop in question by registered sale deed on 24.05.1980 was to defraud the Revenue, and therefore, the same was void, as hit by Ss. 11 -AAA and 11 -AAAA of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994').
(3.) The relevant findings on issues No. 1 & 2 of the learned trial court in the impugned order dated 02.12.1991 are quoted below for ready reference: - ;