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Issues Involved:
1. Ownership of the house at No. 40, South Car Street, Chidambaram. 2. Proper appreciation of evidence by the District Judge. 3. Admissibility of account books and income-tax returns as evidence. Issue-wise Detailed Analysis: 1. Ownership of the House: The primary issue in this appeal is the ownership of the house at No. 40, South Car Street, Chidambaram. The decree-holder, Mythili, attached the house to recover a sum of Rs. 5,800 from her husband, Mahadevan. Janaki Ammal, Mahadevan's mother, claimed the house was her own, which was upheld by the District Judge. The Judge focused on whether the purchase money came from Mahadevan's estate or Janaki's funds. He concluded there was no evidence, apart from Janaki's oral testimony, that she paid for the house from her own funds, but there was evidence that the money did not come from Mahadevan's estate. 2. Proper Appreciation of Evidence: The appellant argued that the District Judge did not properly appreciate the evidence and excluded crucial evidence that could have supported her case. The appellant contended that the cost of repairs and mortgage payments for the house came from Mahadevan's estate, suggesting the house was purchased benami for Mahadevan. However, the District Judge found that the account books presented were not regularly maintained and could not be taken as prima facie proof of the expenditure. Furthermore, the conduct of the parties, such as Mahadevan and Mythili moving out of the house and Janaki continuing to live there, was inconsistent with Mahadevan's ownership. 3. Admissibility of Account Books and Income-Tax Returns: The appellant sought to use account books and income-tax returns to prove that the house was funded by Mahadevan's estate. The District Judge rejected the income-tax returns, and the High Court upheld this decision, stating that such returns are confidential under Section 54 of the Income-tax Act and cannot be used as evidence. The Court also dismissed the argument that income-tax returns could be proved by secondary evidence, noting that the returns are not public documents under Section 74 of the Evidence Act. The certified copies of the returns were deemed inadmissible, as allowing their use would contravene the confidentiality provisions of the Income-tax Act. Conclusion: The High Court agreed with the District Judge's conclusions, finding no evidence that the house was purchased with funds from Mahadevan's estate. The Court dismissed the appeal with costs, noting that Janaki had no reason to deceive her son or act against his interests when she bought the house in 1918. The evidence suggested she was attached to him at that time, and there was no reason for her to buy the house in her name if it was intended for Mahadevan.
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