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    <title>1998 (3) TMI 631 - Supreme Court</title>
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    <description>Section 21A of the Tamil Nadu Land Reforms Act validated certain partitions and transfers, but it did not alter the separate statutory definition of &quot;stridhana land&quot; in Section 3(42). The Court held that a validating clause for post-commencement transactions operates in a different field and cannot displace the requirement that the female member must have held the land in her own right on the Act&#039;s commencement date. Land allotted later in 1970 in recognition of a pre-existing maintenance right could not relate back to create such holding, because a bare maintenance entitlement is not ownership or possession with title. The land therefore remained includible in the ceiling holding.</description>
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    <pubDate>Mon, 23 Mar 1998 00:00:00 +0530</pubDate>
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      <title>1998 (3) TMI 631 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=157405</link>
      <description>Section 21A of the Tamil Nadu Land Reforms Act validated certain partitions and transfers, but it did not alter the separate statutory definition of &quot;stridhana land&quot; in Section 3(42). The Court held that a validating clause for post-commencement transactions operates in a different field and cannot displace the requirement that the female member must have held the land in her own right on the Act&#039;s commencement date. Land allotted later in 1970 in recognition of a pre-existing maintenance right could not relate back to create such holding, because a bare maintenance entitlement is not ownership or possession with title. The land therefore remained includible in the ceiling holding.</description>
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      <pubDate>Mon, 23 Mar 1998 00:00:00 +0530</pubDate>
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