1996 (9) TMI 30

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....d. The plaintiffs are the trustees of Singhai, Karelal, Kundanlal Trust, of which 25 per cent. income is utilised for charitable purposes and the remaining 75 per cent. accrues to its beneficiaries, Smt. Gulab Bai and Tarabai. A notice under section 80 of the Code of Civil Procedure was sent to the defendants before filing the present suit. The plaintiffs filed a suit for recovery of Rs. 47,196 from the respondents on the averments that respondents Nos. 1 and 2 illegally obtained from the account of the plaintiff trust in respondent No. 3-bank, a sum of Rs. 36,063, even though there were no tax dues against the plaintiff trust. Defendants Nos. 1 and 2, the Union of India and the Income-tax Officer, in their written statement averred t....

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....ed single judge, a preliminary objection was raised that section 293 of the Income-tax Act, 1961, barred the jurisdiction of the civil court and, therefore, the suit itself was not competent. The learned single judge, accordingly, dismissed the suit on the ground that in view of section 293 of the Act, the civil court had no jurisdiction to entertain such a suit. Hence, this Letters Patent Appeal has been filed. Learned counsel for the appellants has vehemently argued that for the purposes of jurisdiction, only the averments in the plaint have to be looked into and in any case the issue of jurisdiction can be tried only as one of the issues. According to learned counsel, the appeal ought not to have, therefore, been dismissed on such a prel....