https://www.taxtmi.com/caselaws?id=272488 Amended Section 38(7) of the Bombay Tenancy and Agricultural Lands Act, 1958 was construed to include partition within the expression "transfer". The Court held that the added words "or partition" were clear and unqualified, so no restriction could be read in limiting the provision to first-time acquisition of rights. The earlier view in Salubai v. Chandu was rejected because it curtailed the plain effect of the amendment and failed to give full weight to the legislative intent, as confirmed by the Statement of Objects and Reasons. Accordingly, all kinds of partitions fall within the provision. en-us Thu, 27 Feb 1969 00:00:00 +0530 Sat, 05 May 2018 11:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272488 Amended Section 38(7) of the Bombay Tenancy and Agricultural Lands Act, 1958 was construed to include partition within the expression "transfer". The Court held that the added words "or partition" were clear and unqualified, so no restriction could be read in limiting the provision to first-time acquisition of rights. The earlier view in Salubai v. Chandu was rejected because it curtailed the plain effect of the amendment and failed to give full weight to the legislative intent, as confirmed by the Statement of Objects and Reasons. Accordingly, all kinds of partitions fall within the provision. Case-Laws Indian Laws Thu, 27 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272488