Purchase of agricultural land by huf in gujarat

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 March 2013 Can HUF in it's own name purchase agricultural land in gujarat? Please do state any supreme court or gujarat high court case law in matter or if there is any specific provision in any act please do state the name of the act and section or provision?

Querist : Anonymous

Querist : Anonymous (Querist)

16 March 2013 Please do quote the section of the act in which there is provision of this matter or state any supreme court case law or high court case law

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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10 August 2024 In Gujarat, as well as in other states in India, the ability of a Hindu Undivided Family (HUF) to purchase agricultural land is governed by various legal provisions, which may include state-specific regulations and guidelines. Below is a detailed overview relevant to your query:

### Legal Framework:

1. **State-Specific Regulations:**
- **Gujarat Land Revenue Code, 1879:** The primary legislation governing land transactions in Gujarat is the Gujarat Land Revenue Code, 1879. The Code includes provisions related to the ownership and transfer of agricultural land.

2. **General Provisions for Agricultural Land Purchase:**
- **The Maharashtra Tenancy and Agricultural Lands Act, 1948:** This Act, although applicable in Maharashtra, can provide a reference. It restricts the sale of agricultural land to non-agriculturists, which is a common provision in various states.

3. **HUF and Agricultural Land:**
- **Income Tax Act, 1961:** The Income Tax Act does not directly govern land transactions but has provisions related to the taxation of land transactions. However, it is crucial to understand that the Income Tax Act’s provisions do not supersede state land laws.

### Key Points:

1. **HUF as a Legal Entity:**
- An HUF is recognized as a separate legal entity under Hindu Law, but whether it can purchase agricultural land depends on state-specific regulations.

2. **Restrictions on Agricultural Land Purchase:**
- In many states, there are restrictions on who can purchase agricultural land. Typically, only agriculturists or individuals involved in agriculture can purchase agricultural land. Non-agriculturists, including entities such as HUFs, might face restrictions.

### Case Law and Interpretations:

- **Supreme Court Cases:** The Supreme Court of India has ruled on various matters related to agricultural land, but specific cases about HUFs purchasing agricultural land are less common. Most judgments relate to broader issues of agricultural land use and restrictions.

- **High Court Cases:** There may be specific judgments by the Gujarat High Court or other High Courts that address similar issues. Checking the latest judgments or legal commentary specific to Gujarat would be beneficial.

### Conclusion:

To summarize:
- **Gujarat Land Revenue Code:** Review the Gujarat Land Revenue Code, 1879, to understand the specific provisions regarding the ownership and purchase of agricultural land by an HUF.
- **Consult Legal Experts:** Given the complexity and the potential variations in state laws, consulting a local legal expert or property lawyer who specializes in agricultural land transactions in Gujarat is advisable.
- **Review Recent Case Laws:** Checking recent case laws and interpretations related to the purchase of agricultural land by HUFs in Gujarat might provide more insights.

For precise and updated information, consult the latest provisions of the Gujarat Land Revenue Code and seek advice from a legal expert familiar with property laws in Gujarat.

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