https://www.taxtmi.com/caselaws?id=188566 Under the Himachal Pradesh Ceiling on Land Holdings Act, 1972, family land had to be clubbed for permissible area computation where the statute treated husband, wife and minor children as one unit and also required land held by family members to be aggregated. An adult son was separately deemed a unit only to the extent expressly provided by the Act, and a wife could not claim complete independence from the family for ceiling purposes merely because land stood in her name. The Supreme Court rejected reliance on stare decisis because the statutory language was clear and inconsistent earlier views could not override it. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 06 Dec 2016 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188566 Under the Himachal Pradesh Ceiling on Land Holdings Act, 1972, family land had to be clubbed for permissible area computation where the statute treated husband, wife and minor children as one unit and also required land held by family members to be aggregated. An adult son was separately deemed a unit only to the extent expressly provided by the Act, and a wife could not claim complete independence from the family for ceiling purposes merely because land stood in her name. The Supreme Court rejected reliance on stare decisis because the statutory language was clear and inconsistent earlier views could not override it. Case-Laws Indian Laws Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188566