1997 (8) TMI 481

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ertificate by way of an application made under section 4-A of the U.P. Sales Tax Act, 1948 (now "the Trade Tax Act"). The eligibility certificate was granted with effect from July 20, 1992 taking the view that all conditions sine qua non for the grant of eligibility certificate had not been fulfilled on the date of first sale, viz., September 23, 1989. Aggrieved, the petitioner filed a review appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the registered lease deed. The registered lease deed was got executed within a period of eleven months for which the unregistered lease deed could be executed.   4.. The question for consideration is whether after the act of the father having been ratified by the son (real owner), the registered lease deed dated March 29, 1990 can be said to be effective from June 1, 1989 from which date i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion to manage the land as he was elsewhere studying. Even after the sale, he allowed the plaintiff-purchaser to be in possession of the land for nearly seven years. In addition, he along with his brothers executed the documents by which they chose to affirm all the acts done by their elder brother, Satya Prakash Singh, who was actually managing their affairs. On those facts, the High Court held t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uted by the father. The effect of this finding is that the petitioner will be deemed to have complied with all the conditions as on September 23, 1989, that is the date of first sale and, therefore, the operation of the eligibility certificate cannot be restricted with effect from July 20, 1992, that is, the cut off date in a case where all the conditions for eligibility certificate are not satisf....