https://www.taxtmi.com/caselaws?id=169722 Property owned by a person resident in Pakistan after partition was held to fall within the evacuee definition under section 2(c)(ii) of the United Provinces Administration of Evacuee Property Ordinance, 1949, because she could not occupy, supervise or manage the property in the United Provinces. On that basis, the property vested automatically in the Custodian under section 5, and the later repeal by the Administration of Evacuee Property Act, 1950 did not undo that vesting. An earlier departmental assurance could not override the statutory consequence. The sale proceeds, however, could not also be treated as evacuee property and were to be held for the purchaser. en-us Mon, 07 Oct 1974 00:00:00 +0530 Fri, 01 May 2015 17:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169722 Property owned by a person resident in Pakistan after partition was held to fall within the evacuee definition under section 2(c)(ii) of the United Provinces Administration of Evacuee Property Ordinance, 1949, because she could not occupy, supervise or manage the property in the United Provinces. On that basis, the property vested automatically in the Custodian under section 5, and the later repeal by the Administration of Evacuee Property Act, 1950 did not undo that vesting. An earlier departmental assurance could not override the statutory consequence. The sale proceeds, however, could not also be treated as evacuee property and were to be held for the purchaser. Case-Laws Indian Laws Mon, 07 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169722