Law:

Section:

JUDGMENT Chandra Reddy, J.-These two appeals are against the judgment of the Subordinate Judge, Kurnool, in O.S. No. 52 of 1950 and No. 54 of 1949. The two suits giving rise to these appeals were instituted by the same plaintiffs for the purpose of setting aside some sales. As the subject-matter of the suits was practically the same and the plaintiffs were the same they were tried together and a common judgment was delivered. In O.S. No. 52 of 1950 the first defendant is the Union of India, defendants Nos. 2, 3 and 4 the District Collector, Kurnool, Revenue Divisional Officer, Nandyal, and the Tahsildar, Nandyal, respectively. The other defendants are the purchasers of various items of property in auction held by the revenue authorities. The suit was brought for a declaration that the assessment order made by the Income-tax Officer, Kurnool, in G.I. No. 3810/44-45, 45-46 and 46-47 are unenforceable against the suit properties of the plaintiffs and consequently the sales of those properties by the revenue authorities were void and illegal and for other consequential reliefs. The circumstances leading up to this suit are the following: The plaintiffs, three in number, and their father one Nagappa constituted members of a joint Hindu family. The father carried on business in cotton and yarn and earned large profits. For the accounting years 1944-45, 1945-46 and 1946-47 assessments were made on 25th February, 1948, 12th March, 1948, and 15th April, 1948, and the tax payable by the assessee in regard to these three years amounted to Rs. 1,23,225-5-0. As the assessee defaulted in making the payment, the Income-tax Officer forwarded to the District Collector a certificate under his signature specifying the amount of arrears from the assessee. On receipt of the certificate, the Collector proceeded to recover from the assessee the amounts specified under the Revenue Recovery Act. It is in the process of realisation of these arrears that the properties in suit were brought to sale and purchased by defendants Nos. 6 to 29. Before confirmation of the sales could take place, the plaintiffs moved the High Court of Madras under article 226 of the Constitution and obtained…

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