been incorporated. The company had indeed been incorporated later (22.4.1991) with three Directors namely Kuldip Singh Gill, his daughter Paramdeep Kaur and Guravtar, each having 1/3rd share. Pursuant to the agreement dated 01.03.1991, the first sale deed of 8 kanals of land was executed by H.S. Mann describing himself as the power of attorney for Harbans Kaur in favour of the company on 03.06.1991. Another piece of land of an extent of 8 kanals was executed in favour of the company on 29.07.1991. The sale price of Rs.1,90,000/- was transferred to the account of the vendor through a draft payable at Indore drawn from the Account No.585 that stood in the name of the company. The first hint of distrust between the parties started only after the completion of two sale deeds in favour of the company. Kuldip Singh Gill and his daughter claimed that they had been periodically making their contributions for purchase of property and two drafts, which had been made in the name of Harbans Kaur came to be cancelled and the amounts were withdrawn by Guravtar. An amount of Rs.1,65,000/-, whcih was credited to the Account No.585 of the company had been withdrawn by Guravtar on 26.07.1991 and later an amount of Rs.8,50,000/-, which was deposited to the Account No.585 was again withdrawn by Guravtar. 6. When only two acres of land had been purchased and sale of remaining two acres was still not completed, the prevalent condition of life in Punjab was better with peace conditions prevailing and it had an immediate impact on the value of lands in Punjab. Around 1995, the value of lands including the property, which was identified for purchase had increased considerably and this, according to the Gill family, gave rise to an occasion to the Mann family some bad and dishonest
