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Report No. 96

16. Payment of Taxes (Transfer of Property) Act, 1949 (22 of 1949)

The Act prohibits certain transactions by way of transfer without payment of taxes. Section 2(i) of the Act is limited to transactions entered into during a particular post partition period. But section 2(h), taken literally, is not so confined, though perhaps that was the intention of the Legislature. Section 2(ii) leaves the decision (as to persons to whom the Act applies) to the Income Tax authority, the Custodian of Evacuee Property or other specified authority. The subject-matter of the Act mainly falls within Concurrent List, Entry 6, "Transfer of Property other than agricultural land: registration of deeds and documents".

Action to be taken.-Government may consider whether the Act is needed, at the present day, in view of the presumably limited scope of the Act, as indicated by section 2.

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