9911796707
TMI Blog1979 (4) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... f GT Act, or whether it is a valid document of gift whereby a transfer of property has been effected within the meaning of the said Act. The AAC held that it is not a valid document of transfer mainly because there is no acceptance by the donee. Hence this departmental appeal. 2. We are not going into the question whether acceptance of the donee is necessary or not. The conclusion of the AAC can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er can in his proceedings to implement the provisions of law against the assessee, declare it to be void and that unless and until it is so declared by the Authorised Officer as void (and in this case we are told it has not so far been declared by Authorised Officer) it is a valid document. That is also the line of argument adopted in the grounds of appeal before us. We disagree. It is void for pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de void by virtue of the Tamil Nadu Land Reforms Act, 1961. No transfer of property has taken place by this deed. 4. It appears, later the assessee had executed another document protected under s. 21A of the same Land Reforms Act in respect of these very same properties. Under the provisions of s. 21A it is a proper gift. It appears, that transfer has been without any dispute assessed to gift-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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