https://www.taxtmi.com/caselaws?id=312481 Section 13-A of the Punjab Alienation of Land (Second Amendment) Act, 1938 was analysed for whether its invalidation of benami transfers of agricultural land to persons outside notified agricultural tribes contravened Section 298(1) of the Government of India Act, 1935. The majority treated the provision as discriminatory where exclusion turned solely on descent and held that Section 298(2) saved only prospective laws prohibiting sales or mortgages of agricultural land, not provisions undoing completed prior transactions. On that basis, Section 13-A was inoperative to the extent of the inconsistency, and factual issues had to be remitted. Beaumont J. dissented, viewing the amendment as a valid anti-evasion measure. en-us Fri, 08 May 1942 00:00:00 +0630 Wed, 21 Feb 2024 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312481 Section 13-A of the Punjab Alienation of Land (Second Amendment) Act, 1938 was analysed for whether its invalidation of benami transfers of agricultural land to persons outside notified agricultural tribes contravened Section 298(1) of the Government of India Act, 1935. The majority treated the provision as discriminatory where exclusion turned solely on descent and held that Section 298(2) saved only prospective laws prohibiting sales or mortgages of agricultural land, not provisions undoing completed prior transactions. On that basis, Section 13-A was inoperative to the extent of the inconsistency, and factual issues had to be remitted. Beaumont J. dissented, viewing the amendment as a valid anti-evasion measure. Case-Laws Indian Laws Fri, 08 May 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=312481