https://www.taxtmi.com/caselaws?id=192683 Section 22 of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 was construed against the Act's scheme of fixing ceilings, preserving surplus land and enabling redistribution. A transfer made between commencement of the Act and the notified date may be ignored for ceiling computation if it defeats the Act's provisions. The text rejects any added requirement that the transfer be sham, nominal or bogus, and also rejects the view that a bona fide transfer from the transferor's standpoint is automatically protected. The operative test is whether the transfer reduces the surplus area otherwise available for acquisition and redistribution. en-us Fri, 04 May 1979 00:00:00 +0530 Mon, 12 Jun 2017 17:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192683 Section 22 of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 was construed against the Act's scheme of fixing ceilings, preserving surplus land and enabling redistribution. A transfer made between commencement of the Act and the notified date may be ignored for ceiling computation if it defeats the Act's provisions. The text rejects any added requirement that the transfer be sham, nominal or bogus, and also rejects the view that a bona fide transfer from the transferor's standpoint is automatically protected. The operative test is whether the transfer reduces the surplus area otherwise available for acquisition and redistribution. Case-Laws Indian Laws Fri, 04 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192683