https://www.taxtmi.com/caselaws?id=70550 A transfer prohibited by Section 22 of the Tamil Nadu Land Reforms Act, 1961 was treated as void ab initio, so no property passed under the deed for gift-tax purposes. The authorised officer's declaration was only procedural and did not create the invalidity. On that basis, the transaction dated 24 February 1970 could not constitute a valid gift, and its value was excluded from gift-tax liability in favour of the assessee. en-us Tue, 10 Apr 1979 00:00:00 +0530 Sat, 16 Apr 2011 16:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70550 A transfer prohibited by Section 22 of the Tamil Nadu Land Reforms Act, 1961 was treated as void ab initio, so no property passed under the deed for gift-tax purposes. The authorised officer's declaration was only procedural and did not create the invalidity. On that basis, the transaction dated 24 February 1970 could not constitute a valid gift, and its value was excluded from gift-tax liability in favour of the assessee. Case-Laws Income Tax Tue, 10 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70550