issued on 15.01.1995, are given. This receipt would not give any benefit to the appellant because this of the year 1995 and not prior to 1991. Beneath the above receipt, there is another receipt issued in name of the mother of the appellant, details of which are receipt book No.491 (receipt number is not legible), pertaining to house tax of house No.774(2) and date of issue of this receipt is 07.01.1991. Based on this, it was argued that this receipt is of the year 1991, which would show that the appellant’s mother was owner of the said Survey No.42/10. We find from the reply-affidavit dated 28.09.2016 filed by respondent No.8-Village Panchayat, Anjuna, wherein in paragraph No.6 (c ), it is recorded that the house tax receipt filed by the appellant pertained to house No.774/2. However, the aforesaid house number is of a house recorded in the name of Aquelina Nunes, which is a residential house at a distance of about 300 mtrs away from the property bearing survey No.42/10 of village Anjuna, wherein illegal structure has been constructed. The said house is standing on Survey No.45/19 of village Anjuna, which is actually the matrimonial house of Linet Nunes. A copy of the house tax receipt is annexed as Annexure-D“.