1985 (4) TMI 279

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..... 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 Singh for recovery of sales tax dues of the firm M/s. Mehtab Singh and Sons, for the period 1st January, 1958 to 31 .....

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..... ccordance 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 admittedly liable for payment of the sales tax dues and this liability had been incurred by him prior to execution .....

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..... lent 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 themselves. Moreover, this argument does not even arise where a suit has been filed claiming title in a civil court and the .....

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