Short Note : 1. It is no doubt true that in deciding a question whether the sale is Benami or not, the fact as to who supplied the money is an important fact to be taken into account. But this fact does not finally establish the Benami nature of the tide in whose name the sale-deed stands, for there may be other circumstances which may go to show that the money utilised was intended to be a gift from the person who supplied the funds to the person in whose name the purchase was made. Surasaibalini vs. Phanindra Mohan, AIR 1965 SC 1364 and Kanakarasthanammal vs. Loganatha, AIR 1965 SC 271 , relied on. 2. The question whether a transaction is a Benami, is a question of fact and is not open to review in second appeal unless it is shown that wrong principles were applied by the first appellate Court. Sree Meenakshi Mills Ltd. vs. I.T. Commer. AIR 1957 SC 49 relied on. Appeal dismissed.