Sir, My aunt purchased a land which is now under litigation U/S 79A of Karnataka Land Reforms act. She bought an Agricultural land from her own earnings and for securing her future. The revenue department (Assistant Commissioner) here, sent a notice saying she has violated sec 79A of the Act. The officer while computing the income of her, he has clubbed her husband's income. Her individual average income for 5 Preceding Years is below Rs. 2lac, and when clubbed with her husband it exceeds Rs. 2lac. My doubt is when the land is purchased for securing her future life i.e. for her personal purpose and not for her family, is it valid to include her husband's income while determining the eligibility criteria for owning an agricultural Land because the legislature has included the word 'OR' in the provision of Sec 79A sub sec 2 clause (ii) of the Act in Between the word 'a person' and 'a family'. Kindly Help
1) section 79 A is clear the income of family in preceding 5 years should be less than2 lakhs from other sources
2) Asst commissioner is justified in including husband income for determining eligibility criteria for acquisition of agricultural land
3) acquistion of land by your aunt would be null and void
Sir but the Provision of Section 79A, sub sec 2 clause (ii) of the Act has the word OR in Between the word 'a person' and 'a family' the provision is as Follows no person who or a family or a joint family which has an assured annual income of not less than rupees 3 [two lakhs]3 from sources other than agricultural lands shall be entitled to acquire any land whether as land owner, landlord, tenant or mortgagee with possession or otherwise or partly in one capacity and partly in another. 1. Inserted by Act 1 of 1974 w.e.f. 1.3.1974. 2. Section 79A, 79B and 79C inserted by Act 1 of 1974 w.e.f. 1.3.1974. 3. Substituted by Act 31 of 1995 w.e.f. 20.10.1995. (2) For purposes of sub-section (1)— (i) the aggregate income of all the members of a family or a joint family from sources other than agricultural land shall be deemed to be income of the family or joint family, as the case may be, from such sources; (ii) a person or a family or a joint family shall be deemed to have an assured annual income of not less than rupees 1 [two lakhs]1 from sources other than agricultural land on any day if such person or family or joint family had an average annual income of not less than rupees 1 [two lakhs]1 from such sources during a period of five consecutive years preceding such day. Explanation.—A person who or a family or a joint family which has been assessed to income tax under the Income Tax Act, 1961 (Central Act 43 of 1961) on an yearly total income of not less than rupees 1 [two lakhs]1 for five consecutive years shall be deemed to have an average annual income of not less than rupees 1 [two lakhs]1 from sources other than agricultural lands. Sir as suggested by one of my friend he told the word 'OR' which defines The person and His Family as Two different Person and when the land is purchased solely for herself and for her future benefit the assistant commissioner should not include her husband's income. I am finding it difficult to Interpret the Law so kindly help me in understanding the Law
Hi, Karnataka Land reforms act was amended and then income is exceeds Rupees 25 lakhs then only you are not eligible to purchase the agricultural land other wise you will eligible.
1) even if your aunt family income is more than 2 lakhs your aunt could not have purchased agricultural land
2) yiur aunt income may be less than Rs 2 lakhs but her husband income would be clubbed with her income
Hi, as per law whose family income is less than 2 lakhs then only they are eligible to buy.
2. As per law income of the husband and wife both will be taken into together in order to constitute violation of the rules.
Section 12 of the Karnataka Land Reforms act has define the family means:-
“family” means,—
(a) in the case of an individual who has a spouse or spouses, such
individual, the spouse or spouses and their minor sons and unmarried
daughters, if any;
1962: KAR. ACT 10] Land Reforms 37
(b) in the case of an individual who has no spouse, such individual and
his or her minor sons and unmarried daughters;
(c) in the case of an individual who is a divorced person and who has
not remarried, such individual and his minor sons and unmarried daughters,
whether in his custody or not; and
(d) where an individual and his or her spouse are both dead, their
minor sons and unmarried daughters;]1
A. As per the section 79 A and B the income of the family or person shall not exceed more than 2 Lakh from the otherthan agriculture sources.
B. The word family include husband, wife, children etc, therefore, if the wife willing to purchase agricultural land that her husband income would be considered as family income. Otherwise, all person will purchase the agriculture property in the name of wife by missusing the law to accumalate assets.
C. Now the recent amendment in the 79 A and B extended income 2 Lakh to 25 Lakh.
My doubt is when the land is purchased for securing her future life i.e. for her personal purpose and not for her family, is it valid to include her husband's income while determining the eligibility criteria for owning an agricultural Land because the legislature has included the word 'OR' in the provision of Sec 79A sub sec 2 clause (ii) of the Act in Between the word 'a person' and 'a family'
An explanation to the above question is given below:
Explanation.—A person who or a family or a joint family which has been assessed to income tax under the Income Tax Act, 1961 (Central Act 43 of 1961) on an yearly total income of not less than rupees 1 [two lakhs]1 for five consecutive years shall be deemed to have an average annual income of not less than rupees 1 [two lakhs]1 from sources other than agricultural lands.
Sir as suggested by one of my friend he told the word 'OR' which defines The person and His Family as Two different Person and when the land is purchased solely for herself and for her future benefit the assistant commissioner should not include her husband's income. I am finding it difficult to Interpret the Law so kindly help me in understanding the Law
The above explanation is very clear about the law involved in it.
Even if she has purchased for her sole self, she is living with her family in the same house which includes her husband too.
Therefore it is settled that or family means that the joint income is taken into consideration.
If you are so much confident about your understanding of law and as per your friend's advice, you may advise her give a reply notice on the same lines denying the allegations, let the Commissioner take action as per the law which he understands and you can face the authority in the curt of law to decide about the case.
