SRI PRASANTA KUMAR PAL & ORS versus THE STATE OF WEST BENGAL & ORS

SRI PRASANTA KUMAR PAL & ORS versus THE STATE OF WEST BENGAL & ORS

The Supreme Court held that the High Court was wrong to accept a prima facie view that the 1967 registered gift deed was benami; because the deed was registered and given effect in revenue records in 1969, it could not be invalidated merely by reference to a subsequent amendment, and therefore the Tribunal's order setting aside the Revenue Officer's benami finding was restored.

Parties
Appellant(s): Sri Prasanta Kumar Pal & Ors.; Respondent(s): The State of West Bengal & Ors.
Jurisdiction
India
Judgment Date
08 April 2025
Procedural Posture
Civil Appeal / Appeal From the Judgment and Order Dated 08.09.2021 of the High Court at Calcutta in WPLRT No. 31 of 2020
Outcome
Appeal allowed
Legal Topics
Surplus Land, Benami Transaction, Retrospective Amendment, Registered Gift Deed, Vesting of Land

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Parties

Sri Prasanta Kumar Pal & Ors.

Appellant(s)

The State of West Bengal & Ors.

Respondent(s)

Procedural Posture

Civil Appeal / Appeal From the Judgment and Order Dated 08.09.2021 of the High Court at Calcutta in WPLRT No. 31 of 2020

  1. 1 Whether the registered gift deed dated 07.12.1967 can be held to be a benami transaction by reference to later amendments to the West Bengal Land Reforms Act, 1955
  2. 2 Whether the Revenue Officer could reopen and determine the benami nature of the 1967 transaction under Section 14T(5) of the Amendment Act, 1986 given retrospective effect
  3. 3 Whether the High Court was justified in setting aside the Tribunal order and remitting the matter for fresh examination

Ratio Decidendi

The Supreme Court held that the High Court was wrong to accept a prima facie view that the 1967 registered gift deed was benami; because the deed was registered and given effect in revenue records in 1969, it could not be invalidated merely by reference to a subsequent amendment, and therefore the Tribunal's order setting aside the Revenue Officer's benami finding was restored.

Court Disposition

Appeal allowed

Orders

  • Impugned order of the High Court dated 08.09.2021 in W.P.L.R.T. No.31 of 2020 is set aside
  • Order of the West Bengal Land Reforms and Tenancy Tribunal in Original Application No.452 of 2008 dated 11.01.2019 stands restored