9911796707
TMI Blog1996 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... which the question reproduced above is somewhat similar to question No. 1 thereof. For the purpose of this judgment, its completion, the eight questions are as follows: "1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that there is a valid gift by the assessee to his grandfather? 2. Whether, on the facts and circumstances of the case the Tribunal was right in law in holding that the assessee had a transferable interest as on the date of the gift, namely, April 14, 1970? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee's transferable interest in the property will be extinguished only when the final statement is passed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee?" This judgment, therefore, would dispose of both these proceedings, as virtually answer to the question referred would answer the questions wanted by the assessee. The controversy relates to the gifted property of land admeasuring 12.81 acres, an agricultural land in Theroor Village, Kanyakumari District, Tamil Nadu State. A voluntary return was filed on October 4, 1971, by the assessee who is the grandson in the pedigree with regard to the gift dated April 14, 1970, by the assessee to his grandfather. The voluntary return disclosed consideration of Rs. 1,28,100 as a valuation which was arrived at by the Registration Department of the Tamil Nadu Government for the purpose of registration of the gift deed in question. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration any transfer, gift, exchange, surrender, settlement or any other of its kind as well as sub-division by a partition, for the purposes of determination of the ceiling area of the land-holder therein. On the basis of pendency of proceedings, a contention was raised by the assessee-grandson that there is no transferable interest in the property and for the said situation the taxation proceedings ought to have been postponed till the situation of finality with regard to the character of the land in regard to the provisions of the Tamil Nadu Land Reforms Act, 1961. In this situation, the assessing authority by order dated March 29, 1979---annexure "A", has firstly observed that the valuation as per the original return is accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 1960, when the assessee was a minor and in regard to the property in question there was a contention before the land reforms authorities that the properties gifted to the minor son could not be included in his ceiling limit. The contention was not accepted by the land reforms authorities. The appellate authority has further recorded that even before the appellate land Tribunal and also before the High Court of Judicature at Madras, this plea was not accepted at any of these levels. A conclusion is recorded that in view of the provisions contained in the Tamil Nadu Land Reforms Act, the property gifted to the minor son of the land-holder could not be excluded from the ceiling limit of the father of the assessee. The appellate authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the said proceedings the land in question before the present proceedings has not been allowed to be excluded and, therefore, the land in question having been determined as land within the ceiling area of the father of the assessee, the situation does not attract the provisions of section 23 of the said Land Reforms Act in view of the clear enactment in regard thereto that the transfers made before the final settlement under the said Act would have to be ignored for fixing the ceiling area. The Tribunal has also considered the observations of the ceiling authority that the father of the assessee may choose to include the property within the ceiling in which event it would not be declared as a surplus land. Again with regard to the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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