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(b) for determination of tax and other liabilities."

By a consent order dated 1.09.1982 the said application was allowed, directing:

"By consent of the parties there will be an order in terms of prayer (a) of the petition, except the Commissioner of Partition will sell out through lottery the premises at Jiaganj, where the post office is situated. The commissioner of Partition will divide the properties as mentioned in Schedule `C' into two lots. It is agreed by and between the parties that the division of the properties into two lots first option will be given to the client of Mr. Anindya Mitra to choose the first lot. It is recorded that such properties as mentioned in Schedule `C' have already been divided into two lots by the defendants, which would be submitted to the Commissioner of Partition for the purpose of holding the lottery. Such lottery will be held by the Commissioner of partition within two months and one half from date. Whoever is in possession of the title deed in respect of the properties will submit the same to the Commissioner of partition for the purpose of handing them over to the party concerned. By consent of the parties there will also be an order in terms of prayer (b) of the parties, so far as prayers

"(b) It is made clear that on 2nd August, 1983 the parties will come prepared with their valuations in respect of the three properties being premises No.91, Netaji Subhas Road, Calcutta, Rajbari at Azimganj and Dharamsala at Azimpunj.
(c) On 2nd August, 1983 the Joint Commissioners of Partition will hold auction in respect of the said three properties at the valuation which the parties will make which would be accepted as the reserve price.
An Order in terms of prayer (a) of the petition had already been passed for partition in terms of allotment made at the joint meeting of the Commissioner of Partition held on 30th July, 1983. There will also be an order in terms of prayers (b) and (c) of the petition."

We will advert to this question a little later.

It, however, appears that during the period 11.06.1984 and 7.07.1991, i.e., for a period of about seven years, no demarcation in respect of lot `A' and lot `B' properties had taken place. No step was taken by any of the parties to purchase the said properties, one way or the other. The question cropped up again before the Commissioner, in a meeting held on 7.07.1991, wherein on behalf of the appellants, Amita, Appellant No. 4 participated.