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    <title>1905 (1) TMI 1 - ALLAHABAD HIGH COURT</title>
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    <description>An unregistered patta granting the right to enter land temporarily and collect market dues from a weekly fair was treated as a benefit arising out of land and therefore an interest in immovable property. Because the arrangement operated as a lease for a term exceeding one year with yearly rent, registration was required under the Transfer of Property Act and the Registration Act. In the absence of registration, the instrument could not transfer the claimed interest or be admitted in evidence. The remand order was set aside and the decree dismissing the suit was restored.</description>
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    <pubDate>Mon, 23 Jan 1905 00:00:00 +0521</pubDate>
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      <title>1905 (1) TMI 1 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=280862</link>
      <description>An unregistered patta granting the right to enter land temporarily and collect market dues from a weekly fair was treated as a benefit arising out of land and therefore an interest in immovable property. Because the arrangement operated as a lease for a term exceeding one year with yearly rent, registration was required under the Transfer of Property Act and the Registration Act. In the absence of registration, the instrument could not transfer the claimed interest or be admitted in evidence. The remand order was set aside and the decree dismissing the suit was restored.</description>
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      <pubDate>Mon, 23 Jan 1905 00:00:00 +0521</pubDate>
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