Law:

Section:

(a) Punjab Agricultural Income-tax Act -----S. 8 read with Punjab Pre-emption Act (I of 1913), S. 21-Sale-­Invalidity-Effect - Question whether possession of land taken by vendee under a sale made in violation of S. 9 of Act XI of 1951, could be availed of by vendees for pleading bar of limitation against pre-emptor - Held: Invalidity or infirmity 'attaching to sales-Not for all purposes and .in all respects but restricted to devolution or distribution of incidence of agricultural income-tax-Sale completed in 1951 when possession delivered to vendees and they came to be recorded in possession under sale-Sale became a pre-emptible transac­tion and mere non-attestation of mutation as such could not postpone effect of sale or entitle pre-emptor to enlargement of time-Limitation in circumstances started from date vendees came into possession of land and sale having been completed in 1951, suit instituted by reference to attestation of mutation in 1956 could not be within time. Link 1 Link 2 Abdul Karim v. Fazal P L D 1967 S C 411 ref. (b) Interpretation of statutes- Past and closed transaction sought to be effected retrospectively- Effect of such legislation restricted to express language and Scheme of Act and not carried a step further. Link Ch. Muhammad Sadiq, Advocate with M. A. Qureshi, Advocate-on­Record for Appellant. M. Z. Khalil, Advocate-on-Record for Respondents. Date of hearing: 30th March, 1981. JUDGMENT SHAFI-UR-REHMAN, J.--Leave to appeal was granted to examine whether a sale effected in contravention of section 8 of the Punjab Agricultural Income-tax Act, 1951, and the possession of the land taken thereunder by the vendees could be of no avail to the vendees in warding off the claim to its possession in exercise of superior right of pre-emption filed within time after the removal of the invalidity of such sale and within one year of the attesta­tion of the mutation of sale on 18-5-1956. 2. By an oral sale agricultural land measuring 78 kanals, 1 marla situate in Mauza Boprey, Tehsil Khanewal, District Multan, was sold to the respon­dents Rajada and Pehlwan for a consideration of Rs. 4,387. The entry of the sale was made in the Rozenamcha Patwari on…

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