1978 (4) TMI 29

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.... J.--The question referred under s. 64(1) of the E.D. Act by the Income-tax Appellate Tribunal, Bangalore Bench, to this court is as follows : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the occupancy rights granted to the deceased consequent upon the abolition of the watan did not form the separate property of the decease....

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....Watans (Abolition) Act, 1950 (hereinafter referred to as "Watans Abolition Act"), came into force on May 1, 1951. Thereafter, Bullappa applied to the revenue authorities to regrant the watan property in his favour under s. 4 of the Watans Abolition Act and deposited the required occupancy price. Accordingly, the authorities concerned made a regrant in favour of Bullappa. Bullappa died on May 26,19....

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....nly 1/7th share of the watan property should be treated as the property passing on the death of the deceased. This reference has been made to us at the instance of the CED. It is not in dispute that the property in question was the joint family property prior to its regrant on the abolition of the watan. It is, however, contended that it was an impartible property. On the abolition of the watan....

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.... the Code in respect of such land and shall primarily be liable to pay land revenue to the State Government in accordance with the provisions of the Code and the rules made thereunder ; all the provisions of the Code and rules relating to unalienated land shall, subject to the provisions of this Act, apply to the said land." A combined reading of ss. 3(4) and 4(1) of the Watans Abolition Act es....