TaxTMI 
TaxTMI 
1979 (4) TMI 166
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....rds "Pasupu Kumkuma" as marriage provision requires to be conveyed by a registered document. Secondly, whether such lands the possession of the same given to the daughter or sister without any deed of conveyance being registered is liable to be excluded from the holding of the donor for the purpose of Section 8 of the A. P. Land Reforms (Ceiling of Agricultural Holdings ) Act 1973. 2. The facts are brief and admit of no controversy. C. R. P. No. 3151 of 1978. In this , the petitioner gifted two extents of land to his two daughters Ac. 3-05 cents each on different dates as marriage provision. By means of two unregistered documents Ex. P. 1 dated 20th April 1964 and Ex. P. 2 dated 29th of May, 1969 which are unstamped and unregistered , the gifts were effected. C. R. P. No. 4004 /1978: The petitioner-declarant who has only three daughters and no sons made oral gifts of Ac. 5-05 cents and Ac. 4-72 cents each in favour of second and third daughters, respectively, in the year 1969 at the time of marriage as "Pasupu Kumkuma". C. R. P. 2221 / 78: The petitioner who has only one daughter, gifted orally in 1963 at the time of marriage to the extent of Ac. 13-73 ce....
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....s of Section 53-A , T. P. Act cannot be involved, and relied on the decision in A. Gangadhara Rao v. G. Gangarao (Supra) and Commr. of Gift Tax. A. P. v. Ch. Chandrasekhara Reddy (1977) 1 An WR 82). 4. Section 3(b) of the Hindu Adoptions and Maintenance Act defines "maintenance" as under:- "Maintenance" includes:- (i) ......... ................. ............. ........ (ii) in the case of an unmarried daughter, also the reasonable expenses of and incident to her marriage. 5. In a Full Bench decision of the Madras High Court in Subbayya v. Andhra Ramayya (supra) Ramesam, J. speaking for the bench held:- "The text of Manu quoted at page 294 of Colbrooke's Digest Vol. 2, shows that three-forths of the whole is taken by the brothers and one-fourth is taken by the sisters, though it is expressed in a round about form 'let each give a fourth part of his own distinct share'. The text of "Katyayana" quoted at page 297 is to the same effect: "For unmarried daughters a fourth share is ordained, and three shares for sons". It is further held:- "It is settled law that the daughters are not entitled to a share but all the sam....
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.... such it will not be a 'gift' liable to gift tax under the Gift-tax Act, 1958. The Bench relied on the decision of the Supreme Court in Kamla Devi v. Bachulal Gupta, [1957]1SCR452 . In Kale. V. Dy. Director of Consolidation (supra) , where a family arrangement was oral and the mutation petition was merely filed before the Court of the Assistant Commissioner for information and for mutation in pursuance of the compromise the Supreme Court held: "That the compromise was not required to be registered. Even if the family arrangement was not registered it could be used for a collateral purpose, namely, for the purpose of showing the nature and character of possession of the parties in pursuance of the family settlement". "Held further in view of the principle enunciated in the aforesaid case it is obvious that the respondents 4 and 5 would be estopped from denying the existence of the family arrangement or from questioning its validity." In Hira Devi v. Official Assignee, Bombay (supra) , the impact of Secs. 91 and 92 of the Evidence Act was discussed and it was held: "What Section 91 of the Evidence Act prohibits is the admission of oral evidence t....
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.... Section 122, T. P. Act as the essential ingredients of gift are conspicuous by their absence in this transaction of giving the property to the daughter by way of 'Pasupukumkuma' which is both involuntary as well as for consideration. Once the said transaction is taken out of the ambit of Section 122 of T. P. Act, it is not at all obligatory that the said document, if it is in writing, requires any registration within the meaning of Section 123, T. P. Act and u/s 17 of the Registration Act. In fact, it is quite apparent that the transaction of giving away the property by way of "Pasupukumkuma" could very well be done orally and if any instrument in writing has been brought into existence, the same does not require any registration as the said instrument can be used for the proof of transaction by way of evidence. There is yet another angle: the unregistered instrument can be used for the purpose of Section 53-A, T. P. Act as proof of part performance. In this case, admittedly, possession has been given to the daughters and in order to attract the provisions of the section 53-A. T. P. Act, it is needless that the instrument should have been registered. 7. From the....