https://www.taxtmi.com/caselaws?id=307698 Section 22 of the Hindu Succession Act, 1956 applies to agricultural land where the property devolves by succession, because the source of title is inheritance under the Act rather than an independent inter vivos transfer. The Court treated the preferential right of other Class I heirs as part of the statutory scheme governing devolution of inherited property and held that it is enforceable in respect of agricultural land. The earlier exclusion of agricultural land from the concurrent field did not displace Section 22, and the limited exception in Section 4(2) for tenancy rights did not prevent its operation. The preferential right was therefore available against the transferred interest. en-us Tue, 07 May 2019 00:00:00 +0530 Sat, 29 Apr 2023 21:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307698 Section 22 of the Hindu Succession Act, 1956 applies to agricultural land where the property devolves by succession, because the source of title is inheritance under the Act rather than an independent inter vivos transfer. The Court treated the preferential right of other Class I heirs as part of the statutory scheme governing devolution of inherited property and held that it is enforceable in respect of agricultural land. The earlier exclusion of agricultural land from the concurrent field did not displace Section 22, and the limited exception in Section 4(2) for tenancy rights did not prevent its operation. The preferential right was therefore available against the transferred interest. Case-Laws Indian Laws Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307698