https://www.taxtmi.com/caselaws?id=39328 A statutory prohibition on holding land in excess of the ceiling area under the Land Reforms Act was treated as only declaratory of incapacity to retain such land; it did not by itself divest title or vest the land in the Government. Vesting occurred only on publication of the statutory notification, when title and interest stood extinguished, and excess land remained relevant for inclusion in the agricultural income-tax composition application until that vesting took place. The 1974 amendment altering the vesting consequence was construed as prospective and, by its commencement scheme, did not apply to notifications issued before 1 March 1972. en-us Mon, 24 Jun 1974 00:00:00 +0530 Thu, 15 Apr 2010 15:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39328 A statutory prohibition on holding land in excess of the ceiling area under the Land Reforms Act was treated as only declaratory of incapacity to retain such land; it did not by itself divest title or vest the land in the Government. Vesting occurred only on publication of the statutory notification, when title and interest stood extinguished, and excess land remained relevant for inclusion in the agricultural income-tax composition application until that vesting took place. The 1974 amendment altering the vesting consequence was construed as prospective and, by its commencement scheme, did not apply to notifications issued before 1 March 1972. Case-Laws Income Tax Mon, 24 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39328