Supreme Court · 1996 INSC 1310 · Decided 7 November 1996

SMT. Tulsa Bai v. State of Madhya Pradesh and ORS.

Court
Supreme Court of India
Citation
1996 INSC 1310 · [1996] SUPP. 8 S.C.R. 616
Case number
CIVIL APPEAL No. 3100/1980
Decided
7 November 1996
Bench
K. RAMASWAMY, G.B. PATTANAIK (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Benami Transaction: Proceedings for recovery of sales tax initiated against the husband­ House in the name of wife sought to be attached-Wife filed suit for C declaration of her right and title in the house claiming that she had­ purchased the plot and constructed the house thereon out of it-Revenue's case was that it was a Benami transaction-Trial Court decreed the suit-The High Court on appreciation of evidence, dismissed D the suit holding that there was no proof that the house was constructed by the wife with her own funds; the husband being a businessman, had constructed the

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