TaxTMI 
TaxTMI 
2022 (5) TMI 263
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.... the Respondent ORDER The appeal is directed against a preliminary decree in a suit for partition by which the counter-claim of Sri Sanat Kumar Dutta was rejected. We have heard the learned Counsel for the parties. The counter-claim is based on an assertion that the appellants had in the year 2003 purchased the property in the name of Chanchal Kumar Dutta and wives of two brothers of Chanchal K....
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....tion 4(3) of the Prohibition of Benami Property Transactions Act, 1988 to contend that once it is established that the property is purchased in the name of the wife of the plaintiff that the said property was held as a trustee for the benefit of his brother and the two wives, the Trial Court is required to consider the said property as an exclusive property of Sanat Kumar Dutta. There cannot be an....
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....tances are: (1) the source from which the purchase money came; (2) the nature and possession of the property, after the purchase; (3) motive, if any, for giving the transaction a benami colour; (4) the position of the parties and the relationship, if any, between the claimant and the alleged benamdar; (5) the custody of the title deeds after the sale; and (6) the conduct of the pa....
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....ld demolish the case of exclusivity of Sanat Kumar Dutta in relation to the property in question. We have carefully examined the evidence. We do not find from evidence that the appellants have able to satisfy the aforesaid two conditions in claiming as the true owner of the suit property. On such lack of evidence and establishing his right over the property as owner thereof or that such considera....