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TMI Blog1979 (2) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ving clause of Section 32FF of the PEPSU Tenancy and Agricultural Lands Act, 1955, hereinafter referred to as the Act. 2. It is not in dispute that a gift was made in each of these cases before July 30, 1958 and in one case after August 21, 1956 but before July 30, 1958. The donees were not persons who were not related to the donors, and were persons to whom gifts were made of agricultural lands for love and affection. The revenue authorities took the view that the gifts were not transfers of lands of the nature protected by Section 32FF of the Act as there was no valuable consideration, and mere love and affection was not "consideration" within the meaning of that section. As the High Court has upheld that view, the appellants f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 958 by a landless person, or small landowner, not being a relation as prescribed of the person making the transfer or disposition of land, provided that it is for "consideration", up to an area which with or without the area owned or held by him does not in the aggregate exceed the permissible limit. The only point in controversy before us is whether the gifts of land which were made in the three cases under appeal on account of natural love and affection, could be said to be transfers of the lands for consideration? It has been argued on behalf of the appellants that the aforesaid gifts were in the nature of transfer of property as defined in Section 5 of the Transfer of Property Act and it did not matter if they were by way of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a seller as to what he gives and have the rights and be subject to the liabilities of a buyer as to that which he takes. It is not necessary for us to examine the other modes of transfer, for they have no bearing on the nature of the controversy before us. It would thus appear that it is of the essence of a gift as defined in the Transfer of Property Act that it should be without "consideration" of the nature defined in Section 2(d) of the Contract Act. 6. Now what Section 32FF of the Act saves is transfer or disposition of land for "consideration" up to the limit specified in it, and as a gift is always without consideration, the gifts which are the subject matter of controversy before us will not fall within the purvi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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