SANKARA PILLAI Vs. STATE OF KERALA

JUDGEMENT

(1.) Taluk Land Board, Mavelikara as per order dated 31-3-1976 determined the surplus land in the hands of the late Madhavan Thangal as 8.89.500 acres. The assessee died on 4-11-1974 and the order was passed against one of his children, Krishna Pillai. The order was set aside in C. R. P. No. 2573 of 1976 and the case was remanded for fresh consideration. On 9-6-1978 the Board again passed a revised order determining the surplus land as 6.40.500 acres. This order also was set aside in O. P. No. 850 of 1979 and the case was remanded again for fresh consideration. On 24-4-1981 the Board passed a revised order determining the surplus land as 2.11 acres. On 12-6-1981 the Board passed yet another order bringing about certain changes in the identity of the land included in part D of the order. The legality of the last two orders is challenged in this revision.

(2.) The assessee, Madhavan Thangal left a registered Will No. 12/70 bequeathing 30 cents in Sy. No. 132/5B to the first revision petitioner, 39 cents to the second revision petitioner and 26 1/2 cents to the third revision petitioner. On the same day, he executed a registered gift deed donating 30 cents in Sy. No. 132/5B to another daughter Lakshmikutty Amma. The Board accepted as valid the gift deed in favour of Lakshmikutty Amma under S.84(1A) of Act 1 of 1964 (for short 'the Act') but held that the lands bequeathed under the Will cannot be deleted from the account of late Madhavan Thangal. This finding is now challenged.

(3.) Learned counsel for the revision petitioner contended that the Will though executed in 1970 came into operation only on 4-11-1974 when the testator died and it must be treated as a gift brought about on 4-11-1974 for the purpose of S.84(1A) of the Act and since this section saves gifts between 1-1-1970 and 5-11-1974, the lands bequeathed under the Will must be deleted from the account of the testator. Learned counsel placed reliance on the decision of the Travancore Cochin High Court in Parvathy Nadachi v. Ramalakshmi Ammal (AIR 1976 TC 127).