200.
(SC) 08-12-2020
A. Transfer of Property Act, 1882 (4 of 1882), Section 122, 23 – Gift deed – Acceptance by donee -- Section 122 of the TP Act, 1882 neither defines acceptance, nor does it prescribe any particular mode for accepting the gift – Aforesaid fact can be ascertained from the surrounding circumstances such as taking into possession the property by the donee or by being in the possession of the gift deed itself -- Only requirement stipulated here is that, the acceptance of the gift must be effectuated within the lifetime of the donor itself – Being an act of receiving willingly, acceptance can be inferred by the implied conduct of the donee.
(Para 24-27)
B. Transfer of Property Act, 1882 (4 of 1882), Section 122, 23 – Gift deed – Acceptance by donee -- Recitals clearly indicate that donor intended to part with ownership and possession immediately after the execution of the gift deed -- Mutation entry in the Revenue Record clearly reflects that half portion of appellant's land was bestowed as a gift by the appellant to his son through a registered instrument of gift -- Statement rendered by the appellant-donor before the Court of Additional District Magistrate indicates that the donee was already a major at the time of the execution of the gift deed and after execution of the gift deed the donee started cultivating on the same -- Aforesaid statement of the appellant-donor is completely supported by the statement made by the donee before the Court of Additional District Magistrate -- Donee clearly stated that, the land was transferred to him by virtue of gift deed was under his possession and he was cultivating the same – Held, therefore, there was an acceptance of the gift by the donee during the lifetime of the donor.
(Para 28-32)
C. Transfer of Property Act, 1882 (4 of 1882), Section 122, 23 – Registered Gift deed – Challenge to -- Respondents failed to bring on record any evidence to rebut the fact that the donee was in enjoyment of the property -- Plausible view was taken that, it was a transfer between a father and a son and there was a valid acceptance of the gift when the donee-son started living separately -- Lastly, it ought to be noted that apart from the point of acceptance by the donee, since the deed is registered, bears the signature of the donor and has been attested by two witnesses, the requirements u/s 123 of the TP Act, 1882 have been satisfied.
(Para 33)
D. Rajasthan Tenancy Act, 1955 (Rajasthan Act No. 3 of 1955), Section 30D, 30DD – Transfer by gift deed -- Protection from land ceiling -- If the appellant succeed in its endeavor to establish that the transfer was covered u/s 30DD of the Tenancy Act of 1955, then such transferred land has to be exempted from computation of confiscable land, irrespective of the fact that it falls within the ceiling limit as prescribed under Section 30D of the Tenancy Act of 1955.
(Para 43)
E. Rajasthan Tenancy Act, 1955 (Rajasthan Act No. 3 of 1955), Section 30C, 30D, 30DD -- Land ceiling area u/s 30C -- Transfer by registered gift-deed on 19.12.1963 – Protection from land ceiling -- It must be taken into consideration that, the aforesaid transfer was executed way before the cut-off date stipulated u/s 30DD i.e. 31.12.1969 -- Therefore, the registered gift deed dated 19.12.1963 was a bona fide transfer squarely covered within the ambits of Section 30DD, which intended to protect the rights of agriculturalists – Held, transfer is not invalid as it stands protected as per the provision of Section 30DD of the Tenancy Act of 1955.
(Para 46)
F. Rajasthan Imposition of Ceiling on Agricultural Holding Act, 1973 (Rajasthan Act No. 11 of 1973), Section 6 – Bonafide transfer – Protection from land ceiling -- Transfer of land by gift deed on 19.12.1963 -- There is no finding that the gift deed was actuated upon any extraneous consideration -- Hence, it constitutes a bona fide transfer which are exempted from the rigors of Section 6 of the Ceiling Act of 1973.
(Para 48)