1979 (4) TMI 99

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....th Feb., 1970 is a void transaction and hence not gift at all within the meaning of GT Act, or whether it is a valid document of gift whereby a transfer of property has been effected within the meaning of the said Act. The AAC held that it is not a valid document of transfer mainly because there is no acceptance by the donee. Hence this departmental appeal. 2. We are not going into the question....

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....or purposes of Land Reforms Legislation and that it may be that the Authorised Officer can in his proceedings to implement the provisions of law against the assessee, declare it to be void and that unless and until it is so declared by the Authorised Officer as void (and in this case we are told it has not so far been declared by Authorised Officer) it is a valid document. That is also the line of....

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.... in our view an invalid gift. No transfer has taken place. It is a void document, made void by virtue of the Tamil Nadu Land Reforms Act, 1961. No transfer of property has taken place by this deed. 4. It appears, later the assessee had executed another document protected under s. 21A of the same Land Reforms Act in respect of these very same properties. Under the provisions of s. 21A it is a pr....