Court : Guwahati
Decided on : Jan-16-1997
..... is capable of connoting interest which is less than absolute perfect legal title, as held by the apex court in raja mohammad amir ahmad khan v. municipal board of sitapur : air1965sc1923 . in the said decision, the apex court observed that though the expression 'belonging to' no doubt was capable of denoting ..... learned senior counsel, assisted by dr. a.k. saraf, however, supports the decision of the tribunal.9. section 17(1) of the indian registration act envisages that certain types of documents require compulsory registration. as per the said section any document transferring the right, title and interest of an immovable property ..... co. (p.) ltd. : 144itr357(patna) , the apex court observed that this was concerned with the expression 'owner' in section 22 of the act but the apex court granted special leave to appeal against this judgment. after discussing all these decisions the apex court observed thus (at page 899 of 162 itr) ..... more that a person has title to certain property does not indicate whether he holds such property for his own benefit or as trustee. in the earlier act, the expression 'belonging' had been used. the dictionary meaning of the expression 'belonging' is 'that which is connected with a principal or greater thing; ..... decision under appeal in the special leave petition with the authority of the decision of the apex court.22. the punjab and haryana high court in the case of kala rani v. cit , while considering the meaning of 'owner' under section 22 of the .....Tag this Judgment!