AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
1995 (5) TMI 279
X X X X Extracts X X X X
X X X X Extracts X X X X
....r settling down colonies thereon and to cultivate the land on improved methods of cultivation, subject to the terms and conditions contained in the grant made under the Government Grants Act, 1895. Under s.10(2) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960 (for short 'the Act'), notice was issued on October 20, 1974 by the prescribed authority calling upon him to submit the return for determination of the ceiling area. The appellant's objections raised on December 4, 1975 were rejected by the Prescribed Authority by proceedings dated February 28, 1975 holding that the appellant held 94 Bighas 16 Biswas of surplus land and was called upon to surrender the same. The appellant carried the matter in appeal to the appellate autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and Reforms Act, 1950, or as a tenant under the U.P., Tenancy Act, 1939, other than a sub-tenant, or as a Government lessee, or as a sub-lessee, or as a sub-lessee of a Government lessee, where the period of the sub-lease is co-extensive with the period of the lease. A reading of it clearly indicates that the land held as a tenant under the U.P. Tenancy Act, other than the lands as a sub-tenant, or as a Government lessee or as a sub-lessee of a Government lessee where the period of the sub-lease is co-extensive with the period of the lease is covered by the Act. The contention of the appellant is that the Government grant is not a lease and that, therefore, s.3(d) is inapplicable. We find no force in the contention. The preamble to the gra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ough it is a grant made under the Government Grants Act, it is in substance a lease of agricultural land granted by the Government to the appellant for cultivation subject to the covenants contained thereunder, some of which have been mentioned hereinbefore. Section 105 of the Transfer of Property Act defines lease as transfer of right to enjoy immovable property made for a certain time, express or implied or in perpetuity, in consideration of a price paid or promised, or of money etc to the transferor by the transferee who accepts the transfer on such terms. The grant is in substance, therefore, is a lease of the agricultural land for personal cultivation on improved methods of cultivation during the period of the substance of the lease fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ashtra, 1964 (2) SCR 737 this Court held at page 747 that the grant could not be regarded as a lease as it contemplated a demise or transfer of a right to enjoy the land for a term or in perpetuity in consideration of a price paid or promised or services or other things of value to be rendered periodically or on specified occasions to the transferor. In that case, since the grant was without any of the convenants, it was held that it was not a lease but a grant. But, as seen, the grant herein itself specifically enumerates the covenants noted above and a reading thereof clearly indicates that it was in substance a lease, though the grant was made under the Government Grants Act. The ratio in State of U.P. vs. Zahoor Ahmad, 1974(1) SCR 344 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acts done by the authorities in determining the ceiling area and declaration of surplus land was within their power and jurisdiction. The ratio in Malkhan Singh's, 1976 (2) SCC 268, has no application to the facts in this case. In that case the facts were that the tenure holder having had excess land failed to submit the statement in respect of his holding under the U.P. Imposition of Ceiling on Land Holdings Act, 1960 within the time prescribed. Consequently, the Prescribed Authority issued the notice determining the surplus land. In response, the tenure holder filed the objections. One of the pleas was that there were 14 members in his family including his sons, grandsons and granddaughters and all of them were joint in home, hearth and ....