Gangadara Ayyar And Ors. vs Subramania Sastrigal And Ors. on 26 March, 1946
In Gangadara Ayyar v. Subramania Sastrigal AIR (36) 1949 FC 88, the federal court held that it is settled law that the onus of establishing that a transaction is benami is on the plaintiff and it must be strictly made out. It is for the plaintiff to conclusively establish that it was a benami transaction.