https://www.taxtmi.com/caselaws?id=27257 Settlement deeds executed after the notified date but before publication of the section 18(1) notification under the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 were treated as void under section 23, as amended with retrospective effect. A statutory declaration that a transfer is void renders it non est for all purposes, not merely for land reforms administration, so the deeds could not constitute valid gifts capable of attracting gift-tax. Because the transfers were void, it was unnecessary to examine whether acceptance or consent of the donees was required under the Gift-tax Act. en-us Tue, 17 Aug 1982 00:00:00 +0530 Thu, 11 Feb 2010 17:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27257 Settlement deeds executed after the notified date but before publication of the section 18(1) notification under the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 were treated as void under section 23, as amended with retrospective effect. A statutory declaration that a transfer is void renders it non est for all purposes, not merely for land reforms administration, so the deeds could not constitute valid gifts capable of attracting gift-tax. Because the transfers were void, it was unnecessary to examine whether acceptance or consent of the donees was required under the Gift-tax Act. Case-Laws Income Tax Tue, 17 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27257