JUDGMENT 1. - The assessing authority, the appellate authority and the revisional authority came to the conclusion that the building in question has been constructed on a single plot of land; that it is a single unit property; that the building is being used as a single unit property; and that since the building is a single unit property it is liable to tax as a single unit under the Rajasthan (L&B) Tax Act, 1964. These being findings of fact, cannot be disturbed in the instant appeal filed against the order of the learned Single Judge whereby the learned Single Judge declined to interfere with the order passed by the departmental authorities. 2. Learned counsel for the appellants submits that though the building was one, the same was purchased by means of four different sale-deeds. According to him, separate portions were demarcated in favour of the purchasers, who belong to one family. It is not denied that the property was purchased by deriving income from one source. The source being the joint business of the family members. Appellant No. 1 and appellant No. 2 are husband and wife, appellant No. 1 and appellant No. 3 are brothers and appellant No. 4 is the wife of appellant No. 3. It appears that in order to evade tax liability, four different sale-deeds were executed. This methodology is merely a camouflage meant to defeat the provisions of law. 3. In view of the fact that the matter stands concluded by findings of fact arrived at by the departmental authorities, the appeal must fail and is hereby dismissed.Appeal Dismissed. *******