Section 2 in The Payment Of Taxes (Transfer Of Property) Act, 1949
2. Application of Act. This Act shall apply to any person--
(i)who, on account of the setting up of the Dominions of India and Pakistan, or on account of civil disturbances or the fear of such disturbances, leaves or has, since the 14th day of August, 1947 , left any place in 2 India] for any place outside India, or who, since the said date, has been residing in any place outside India; or(ii)who, in the opinion of any of the Income- tax authorities specified in sub- section (1) of section 5 of the Indian Income- tax Act, 1922 (11 of 1922 ), or a Custodian of Evacuee Property or a Collector, is likely to leave 2 India] with the intention of settling in any place outside 2 India], and in respect of whom a declaration that he is a person to whom this Act applies has been received from any such Income- tax authority, Custodian of Evacuee Property or Collector by the registering officer of the area in which any property belonging to such person is situate. 3
