TMI Blog1991 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960, as amended subsequently. The landholders are the appellants. There is no dispute that January 24, 1971, is the appointed date under the statute. Section 5(6) of the Act categorically provides that any transfer of land after that date would be inoperative if, in the absence of transfer, that land in the hands of the transferor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred benefit of the tenure holders or other members of his family. " One of the basic requirements for availing of the benefit of the proviso is that the transfer should be for adequate consideration." Adequate consideration " has not been defined by the Act and, therefore, the High Court has relied upon the concept of gift in the Transfer of Property Act. This being a gift, reference has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration other than mere love and affection which, in the case of a wife, may be presumed. When the law insists that there should be "adequate consideration" and not "good consideration", it excludes mere love and affection. The same view has been taken by the Andhra Pradesh High Court in CWT v. Khan Saheb Dost Mohd. Alladin [1973] 91 ITR 179. Mr. Jain wanted us to accept his submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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