1985 (4) TMI 279

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....it is a declaration that the plaintiff is the exclusive owner of house No. 1137 in Madanmahal Ward, Nagpur Road, Jabalpur. The plaintiff claims title to this house by virtue of a gift deed dated 19th February, 1963 in her favour by her husband, deceased Mehtab Singh, who was admittedly the owner of the house. The occasion for the suit is the recovery proceedings by the defendants against Mehtab Si....

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....ab Singh in favour of his wife merely with intention to defraud the Revenue and, therefore, the gift is void in accordance with section 33-A of the M.P. General Sales Tax Act, 1958. The only question involved in this appeal is whether this conclusion of the courts below is contrary to law. 2.. The facts beyond controversy are alone sufficient for the dismissal of this appeal. Mehtab Singh was a....

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....cember, 1964, which is subsequent to 1st November, 1964. That apart, the right of a creditor to avoid such a fraudulent transfer was available even earlier in the general law and it is sufficient to refer to section 53 of the Transfer of Property Act. Section 33-A introduced in the M.P. General Sales Tax Act, 1958 merely enabled such a conclusion to be reached by the sales tax authorities themselv....