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32. In Sanjeev Narang's case (supra) the Delhi High Court has held as follows:

“(9) THE case set up by the plaintiff seems to be doubtful. The document filed by the plaintiff also do not inspire confidence. It is alleged by the plaintiff that he made payment in cash, I consider that wherever the contentions are made by a party that he made such a heavy payment in cash, the court should refuse to believe such contention. As per Income Tax Act, a payment of more than Rs. 20,000/- has to be made by way of cheque or bank draft. This is in order to curb underhand transaction and to curb development of black money and a parallel economy of black money in the country. In most of the transactions where heavy cash payments are shown, the initial agreements are entered where cash payments are shown exchanged and later on at the time of registration, sale deeds are prepared which do not reflect the real value of the property and it reflects only part of the consideration as the value of the property. The Court by entertaining such agreements where cash payments  O.P.No.546 of 2020 and Arb.O.P.(Comm.) No.87 of 2021 are shown to have exchanged hands, contrary to law of the land cannot be a party in establishing and encouraging a parallel economy of black money running in the country. Recognition of illegal acts as basis of reliefs in property transaction in fact encourages such illegal acts and gives an impression that the judicial system of the country supports the parallel economy and illegal acts.”