to the suit properties on the part of the defendants is adverse possession. By taking the abovesaid plea, as rightly put forth by the plaintiffs' counsel, the defendants thereby had impliedly admitted the claim of title of the plaintiffs to the suit properties. In such view of the matter, when the defendants have taken the plea of adverse title, it is for them to establish the abvoesaid claim by placing acceptable and reliable materials. In this connection, the defendants would project certain tax receipts on their side marked as Exs.A1 to 6 and 8 and the other tax receipts projected by the defendants are found to have emanated after the institution of the suit. However, as rightly determined by the trial Court, when the defendants are found to be in the enjoyment of the other properties adjacent to the suit properties, as could be seen from the boundary recitals of the suit properties given in the plaint and furthermore, when the defendants' predecessor in interest viz., Kuppusamy was in the enjoyment of the suit properties before alienating the same to Subramania Padayachi by way of Ex.A3 sale deed., in such view of the matter, when the tax receipts projected by the defendants are challenged by the plaintiffs in toto by contending that they are created by the defendants and not relating to the suit properties, as such, in such view of the matter, it is for the defendants to establish that the tax receipts projected by them point or relate to the superstructure lying in the suit properties, as such. However the defendants had miserably failed to establish that the tax receipts projected by them relate to the superstructure lying in the suit properties and said to have been constructed by them. In such view of the matter, the tax receipts projected by them would be of no use to sustain the claim of adverse title projected by the defendants. The defendants have also projected certain kist receipts in respect of the suit properties, however, as rightly determined by the trial Court, the defendants have failed to establish that the patta in respect of the suit properties had been issued in their favour or in favour of their predecessor in interest. Furthermore, the defendants, without placing the patta documents in respect of the suit properties, in such view of the matter, as rightly determined by the trial Court, the kist receipts projected by them cannot be held to be related to the suit properties, as such, particularly, when as abovenoted, the defendants own the other properties adjacent to the suit properties and when there is nothing in the kist receipts projected by them to indicate that they relate to the suit properties, as such. In all, it is seen that the kist receipts projected by the defendants would not serve any purpose to sustain the claim of adverse title put forth by them in respect of the suit properties. Of the kist receipts projected by them, only a few are found to be prior to the institution of the suit and the other receipts are found to be after the institution of the suit. Equally, the survey notice said to have been issued