TEK SINGH Vs. FINANCIAL COMMISSIONER

JUDGEMENT

(1.) This judgment will dispose of Civil Writ Nos. 1142 and 1157 of 1964, as they are directed against a common judgment of the learned Financial Commissioner, Punjab, Chandigarh.

(2.) Tek Singh, the petitioner in Civil Writ No. 1142 of 1964, and Jawahar Singh, the petitioner in Civil Writ No. 1157 of 1964, are real brothers, sons of Parghat Singh. Each of them owned 39.69 Standard Acres of land and the Collector, Agrarian Reforms, Bhatinda, declared 9.69 Standard Acres of land as surplus in the hands of each petitioner by order dated October 12, 1962. Their appeals against that order were dismissed by the Commissioner, Patiala Division, Patiala, on February 11, 1963. The petitioners then filed revision petitions before the Financial Commissioner, Punjab, which were rejected on May 12, 1964. The petitioners then filed the present writ petitions in this Court. The written statements have been filed on behalf of respondents.

(3.) The plea of the petitioners is, that each of them had transferred 306 Kanals and 2 Marlas of land in favour of his daughter on June 6, 1956 and the mutation in respect of that land was sanctioned on October 24, 1956. The learned Collector, the Commissioner and the Financial Commissioner doubted the genuineness of the entries with regard to mutation but the learned Financial Commissioner has held that in both cases, a mutation had been sanctioned by the Consolidation staff on 24.10.1956.In the return filed in the case of Jawala Singh, it has been more or less admitted that oral gifts were made and the attack is that oral gifts were not valid as they were required to be made by a registered deed in view of the fact that the provisions of Transfer of Property Act with regard to sale deeds and gifts were made applicable to the State of Punjab with effect from April 1, 1955. The officer, who has filed the return has not cared to notice that the cases relate to Pepsu and not to the State of Punjab. To the areas comprised in the erstwhile Pepsu State, the provisions of Transfer of Property Act relating to sales and gifts were made applicable with effect from May 15, 1957. In 1956, therefore, oral gifts accompanied with possession were permissible. Making of oral gifts by each petitioner in favour of his daughter, has not been denied. Under the circumstances, the declaration of 9.69 Standard Acres of land as surplus in the case of each petitioner was not in accordance with law.