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Harshini (Housewife)     28 April 2015

Karnataka land reforms act 79(a) and 79(b)

My husband recently purchased a land of 1 acre, 16 ghuntas for Rs. 36 Lakhs (but registration was done for 42 lakhs as the guidance value had gone up) - the land is registered jointly in the name of my husband and his mother. My husband is a tax payer, while my mother-in-law is a housewife. My husband lives independently and away from his parents. He recently received a notice from Assistance Commissioner saying that there is a suspicion that he might have violated 79(A) and 79(B) of Karnataka Land Reforms Act and he needs to prove otherwise.

 

Here are some of the points we have

1. My mother in law already owns agricultural land and ours is a family of agriculturists since 1974

2. Here is the breakup of money arranged for purchase of property for which we have proofs:

a. Pledged gold in nationalized bank for Rs. 3 lakhs

b. Insurance maturity - Rs. 5 lakhs

c. Personal loan from bank in my name(wife) - Rs. 10 lakhs

d. House leased in my name (wife - house inherited from my parents) - Rs. 9 lakhs

e. Savings from dairy farming - Rs. 5 lakhs

 

Below are some of our queries:

 

1. Should we tell that my husband is a tax-payer? His annual income is 6 lakhs per annum - he has IT returns filed every year - Would it case of violation if he is a tax payer

2. Should we file IT returns for agricultural and dairy farming income for my mother-in-law for last 2 years - If yes, can this be more than 2 lakhs ?

3. Is money received from me (wife) valid? My husband has received 19 lakhs in total through me  - Rs. 10 lakhs loan and Rs. 9 lakhs through house lease. Can this be shown as proof?

4. What are other options we have? 



Learning

 3 Replies

G.L.N. Prasad (Retired employee.)     28 April 2015

These tax problems can only be solved by a professional as he might have seen such cases and you may consult an Advocate/tax consultant. 

Please understand that on line guidance is  not proper/ practical  for all cases and if you want remedy, it should be immediate and effective and must be local with accountability.

T. Kalaiselvan, Advocate (Advocate)     03 May 2015

Dear querist: you have not understood the provisions of the referred law under which your husband has been served with notice by the Karnataka State Revenue department. The sections 79a and b is clear about acquisition of land by an individual or joint family whose income is not less than Rs. 2 lakhs by other than agricultural lands.

The following information is furnished which may be useful for understanding the problem:

Agricultural land can be bought in Karnataka after fulfilling certain requirements.

These include:

The annual average income of the person including agricultural income should be less than Rs 2 lakhs.

The person must have had an agricultural land in his name before the year 1974. The person should be an agriculturist or an agricultural worker by profession.

As per Section 79A of the Karnataka Land Reforms Act 1961, the non-agricultural income of a purchaser who must be an agriculturist should not exceed Rs 2 lakhs per year.

To purchase agricultural lands, these documents need to be produced:

Form No 1:  Vendor's Pani, mutation Purchaser's pani;

Affidavits

No objection certificate from the Tahsildar

Government permission in specified cases (like purchase of agricultural lands by people other than agriculturists and agricultural workers)

J Form

RTC, i.e., record of right, tenancy and inspection of crops. This is a primary record issued by the village accountant. It contains the details of survey number, total extent of the land, names of the owners and their extent of holding, persons in possession, details of crops grown, and land revenue for any particular period. It also contains the details of conversion of land from agricultural to non-agriculturalal

Mutation extract:

This is an extract from the mutation register maintained by the village accountant. It records the transfer of land and the mode of such transfer, recommendations of the enquiry officer for such transfer, and date of entry of transfer in the record of rights

Tippani:

This document is issued by the Survey Department. A tippani shows a sketch of the land as in the records of the Survey Department.

Akarband:

This document is also issued by the Survey Department. It establishes the survey number and to whom the particular survey number was originally allotted and the land revenue assessment details.

Section 79 A&B endorsements:

These are issued by the Tahsildar. These endorsements certify that there are no cases against the person owning the agricultural land, and whether he is an agriculturist or not, conforming to the prescripttions of Section 79 A&B of the Karnataka Land Reforms Act 1961 (since only agriculturists and agricultural workers whose average annual income is less than Rs 2 lakhs are entitled to own agricultural lands in Karnataka);

Form No 7 endorsement:

This is also issued by the Tahsildar. This endorsement certifies that there are no tenancy cases pending in respect of the property in question, as per the Karnataka Land Reforms Act 1961.

Saguvali Chit:

The Saguvali Chit is also called the certificate of grant. This is issued on Form No VII in case of grant of government land to eligible persons for cultivation. This establishes the title of the person named in the Saguvali Chit to the land granted. A sketch of the land granted will be annexed to the Saguvali Chit. The grant of the land is subject to the conditions detailed in the Saguvali Chit.

Patta Book:

This is a record given to a holder of agricultural land and includes tenants if he is primarily liable to pay land revenue. It contains a copy of the record of rights to the land. The book also contains information regarding the payment of land revenue and other government dues, and information of cultivation.

 

Now you have to consult a local lawyer, issue a proper reply notice in which you may describe the details stated in your query, but see how far that will help you out of the present crisis.

Krishnapur Ananth Nagamani (Advocate)     18 April 2018

Madam

in order to get the most appropriate reply, you need to furnish more details

1. when was the property purchased ?

 


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