WALLPAPERS OF KASHIRAM

of kashiram

Section 4, Sub-section 1 prohibits a person from holding land in excess of the ceiling area as determined in the manner provided by the Ceiling Act. Reliance is placed on the deeming provision of Sub-section 2 of Section 4 in which it is said that all land held by a person in excess of the ceiling area shall be deemed to be surplus land and it is contended that under this provision the date is to be taken as a date with reference to which the surplus land is to be determined, whether the holder of land on was thereafter living or dead. As instructions contained in Revenue and Forest Department letter No. The Ceiling Act has provided for fixing the ceiling acres for different areas or regions in the State and any person holding land in excess of the ceiling area fixed for any particular area is deemed to be a surplus holder and under the provisions of the Ceiling Act the land in excess of the ceiling area is delimited as surplus land and it is taken over by the State in which the title vests on possession of such surplus land being taken. In the absence of any such provision and looking to the purpose and intent of the Ceiling Act from the other provisions to which we have already referred, it does not appear to us that the surplus land was intended to be determined and declared as on the basis that the holder was alive on and continued to live on the date of the declaration.

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This contention was not accepted by the Assistant Collector. Akshiram is famously called the ‘the Gateway to Ladakh’. Vesting takes place with immediate effect from the specified date unlike the vesting under the Ceiling Act which can only take place after the declaration is made, the notification is off and the possession of the property is taken by the State. If the o of the Ceiling Act was to treat the land in excess of the ceiling area as surplus as on irrespective of the existence or non-existence of the person afterthen suitable provisions could have been made requiring the heirs or the legatees to file the return in respect of the property held by the deceased holder as on and provision could also have been made for etermining the surplus land on the basis of such return, deeming that person to be alive even at the date or the declaration though he is dead.

Under this rule-making power the State Government has framed rules, the validity of which has not been challenged, and under the rules several forms have also been prescribed which include the forms in which returns had to be filed and also the notice to be issued to the holders under Sub-section 2 of Section 17 of the Ceiling Act. Section 4 2 refers to a person who must be living at the date of the determination of the surplus land because the surplus land can only be determined after the enquiry contemplated by Sections 18 to 20 after which a declaration is to be made under Section During the enquiry proceedings on this return, the original holder Vasantrao Kahate died intestate on leaving his widow and two married daughters as his heirs.

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The provisions of the Ceiling Act may be contrasted with the provisions of other Acts by which there has been expropriation of land. Airports in West Bengal. The deeming provision refers only to land which is under the Ceiling Act deemed to be surplus land.

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Even with respect to transfers between and the appointed day,a provision has been made throwing the burden on the holder to show that such transfers were not made in anticipation of, or in order to avoid or defeat, the objects of the Ceiling Act. If the Legislature wanted to extend this inhibition even to heirs or the legatees, it would have been very easy for the Legislature to include those contingencies also and it was open to the Legislature to specifically provide that the surplus land will be determined in relation to the property held by a person who was alive on and died subsequently before the declaration is made.

Section 10 provides for the consequences of certain transfers and acquisitions of land.

It has, however, to be noted that Section 8 deals only with the transfers inter vivos including a partition and has no reference whatsoever to any devolution of property on the death of a person either by inheritance or by a will. Patna Siliguri Route Map. These two cases, however, are not cases of that type and the death of the holder during the enquiry proceedings changes the whole complexion. It is to be noticed that there is throughout the Act no reference to the decease of a person on whom the tax has been originally charged, and it is very difficult to suppose the omission to have been unintentional.

In Special Civil Application No. The provisions of Section 21 of the Ceiling Act will show that the Collector has to consider the matters which are given in Section 18 of the Ceiling Act and has also to take into consideration the matters given in Section 20 and it is only then that a declaration under Section 21 has to be made by the Collector, In making such a declaration the Collector has to find out the area of land which the person is entitled to hold as a ceiling area, the total area of land which is in excess of the ceiling area, the name of the person to whom possession of land is to be restored under Section 19, the area and particulars of such land, the area which is to be delimited as surplus land and the area which is to be forfeited to the State Government and it is only after such a declaration is made under Subsection 1 of Section 21 that a notification has to be made as to the land which is delimited as surplus land and also of the land to be forfeited to the State Government.

Reading the aforementioned provisions of the Ceiling Act, it appears to be the scheme oc the Ceiling Act that a ceiling la to be determined with respect to “a person” which also includes a family and it creates a bar to a person holding land in excess of the ceiling area. Drass is the coldest place in India. There is no provision in the Ceiling Act for substitution of the legal representatives of the deceased holder kashuram files a return or dies after so that the legal representatives would step into the shoes of the deceased holder.

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Map of Kashiram Village in Phansidewa Tehsil, Darjiling, West Bengal

He had interests in keeping Sikkimas an independent unit, just… Read More Every person liable to pay tax must necessarily the and in practically every case, before the last instalment has been collected, and the legislature has not chosen to make any provisions expressly dealing with assessment of, or recovering payment from, the estate of a deceased person.

We shall now consider the effect of the various provisions of the Ceiling Act referred to above to ascertain therefrom the object or intention of the Legislature and to see how far the Ceiling Act affects the persons like the petitioners. No person shall, at any time on or after the appointed day, acquire by transfer or partition any land if he already has land in excess of the ceiling area, or land which together with any other land already held by him will exceed in the total the ceiling area.

Which is the Coldest Place in India? The deeming provision introduces a legal fiction that a position which kashjram would not kashirram is deemed to obtain under those circumstances; see Kamaraja Nadar v. Sub-section 2 of Section 10 then provides:. There appears to be no obligation under any or the provisions of the Ceiling Act on the heirs or the legatees to file a return in respect of a person from whom they inherit.

Map of Kashiram Village in Phansidewa Tehsil, Darjiling, West Bengal

Natu who argued for the petitioners in both the special civil applications that the scheme of the Ceiling Act shows that the provisions regarding the determination of the surplus land as on referred only to a holder who was alive on and who filed a return under Section 12 or Section 13 kasbiram the Ceiling Act and was living on the day the enquiry kashiraj and the surplus land was declared by an order of the Collector in the enquiry proceedings, but the provisions of the Ceiling Act do not affect the persons who got the property either by inheritance or as legatees under a will from the holder who was alive on the appointed day, but died during the enquiry proceedings and before the declaration of surplus land was made.

On the death of Kaehiram his heirs or legal representatives, namely, the present petitioners, were required to file the returns and they filed separate return of the property which each of them held including the property which they inherited from Vasantrao. It may be seen that in this Act there is no reference to “a person” but it deals only with kashieam and certain lands of properties which the proprietors held which were deemed to vest in the State from a particular date and the proprietors were to cease to hold those properties from the specified date.

For erample, a holder is precluded from transferring any land if to and any such transfer will be at his peril while determining the surplus land.