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    <title>1999 (1) TMI 525 - Supreme Court</title>
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    <description>In revision under Section 21 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973, the High Court could not reappreciate or overturn the Appellate Tribunal&#039;s pure findings of fact unless a jurisdictional error was shown, because the revisional power was confined on the lines of Section 115 CPC. Under Section 7(1), genuine transfers were not enough to exclude land from ceiling computation; the transferor had to rebut the statutory presumption by proving that the transfers were not made in anticipation of, or to defeat, the ceiling law and were supported by compelling necessity. The Supreme Court therefore restored the Tribunal&#039;s order and upheld interference under Article 136.</description>
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    <pubDate>Wed, 06 Jan 1999 00:00:00 +0530</pubDate>
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      <title>1999 (1) TMI 525 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174090</link>
      <description>In revision under Section 21 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973, the High Court could not reappreciate or overturn the Appellate Tribunal&#039;s pure findings of fact unless a jurisdictional error was shown, because the revisional power was confined on the lines of Section 115 CPC. Under Section 7(1), genuine transfers were not enough to exclude land from ceiling computation; the transferor had to rebut the statutory presumption by proving that the transfers were not made in anticipation of, or to defeat, the ceiling law and were supported by compelling necessity. The Supreme Court therefore restored the Tribunal&#039;s order and upheld interference under Article 136.</description>
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      <pubDate>Wed, 06 Jan 1999 00:00:00 +0530</pubDate>
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