Law:

Section:

Section 281A of the Income-tax Act, 1961 - Benami properties - Effect of failure to furnish information in respect of - In a suit for possession by way of pre-emption by petitioner against defendant, R applied to implead him as a party on ground that he was owner of property and defendant was only his benamidar - R was not claiming to enforce any right against benamidar or against any other person in respect of disputed property - Benamidar also did not claim that he was real owner - Whether section 281A was no bar to impleading of real owner as a party in pre-emption suit and, therefore, R should be impleaded as a party - Held, yes FACTS The petitioner had filed a suit for possession by way of pre-emption against the defendant. R made an application to implead him as he was the real owner and the defendant was simply a benamidar. The trial court allowed the application. On revision: HELD In the instant case, R was not claiming to enforce any right against the benamidar or against any other person in respect of the property in dispute. The banamidar, in the instant case, did not claim that he was the real owner and, in this situation, the person who claimed to be the real owner should be impleaded as a party. Hence, the trial court was justified in impleading 'R' as a party to the suit and section 281A was no bar to the impleading of the real owner as a party in the pre-emption suit. CASES REFERRED TO Jagdish Khattar v. Ram Kishan [1971] PJL 242 (Punj.&Har.), Harsaran v. Mt. Dilraji [1908] 8 IC 527, Mt. Ram Sakhi Kuar v. Lachmi Narain Lal AIR 1924 All. 802 and Sankatha Prasad v. Mt. Rukmani [1939] AIR 1939 All. 81. JUDGMENT Prem Chand Jain, J.-Dina Ram, petitioner, filed a suit for possession by way of pre-emption against Rama Nand, defendant. During the pendency of the suit, Ranjit Singh made an application under O.1, r. 10, read with s. 151 of the CPC, praying that he was the real purchaser of the property in dispute and that Rama Nand, defendant, was simply a benamidar and that he being a necessary party be impleaded in the suit. The application was contested by the petitioner on the short ground that defendant No. 1 was the real purchaser and that…

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