https://www.taxtmi.com/caselaws?id=171410 An inclusive definition of "person" under the Gujarat Agricultural Lands Ceiling Act is read with the general clauses legislation and can extend to an association of persons or body of individuals, including a joint family where the context permits. Mere co-ownership, however, does not by itself create such an association unless there is a common purpose, joint venture, or shared action. Joint purchasers who acquired land only for convenience were treated as separate persons, while a partition falling within the statutory anti-avoidance period was presumed to be made to defeat the Amendment Act and was ignored absent the prescribed rebuttal procedure. The text also notes that surplus-land scrutiny may require inquiry into the validity of transfers under tenancy law and the status of purchasers as agriculturists. en-us Tue, 05 Feb 2008 00:00:00 +0530 Fri, 06 Nov 2015 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171410 An inclusive definition of "person" under the Gujarat Agricultural Lands Ceiling Act is read with the general clauses legislation and can extend to an association of persons or body of individuals, including a joint family where the context permits. Mere co-ownership, however, does not by itself create such an association unless there is a common purpose, joint venture, or shared action. Joint purchasers who acquired land only for convenience were treated as separate persons, while a partition falling within the statutory anti-avoidance period was presumed to be made to defeat the Amendment Act and was ignored absent the prescribed rebuttal procedure. The text also notes that surplus-land scrutiny may require inquiry into the validity of transfers under tenancy law and the status of purchasers as agriculturists. Case-Laws Indian Laws Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171410