Section 2 in The Income Tax Act, 1961
2. Definitions.
In this Act, unless the
Section 53A in The Transfer Of Property Act, 1882
53A. Part performance.—
Where any person contracts to transfer for consideration any immoveable property by writing ... provided by the terms of the contract: Provided that nothing in this section shall affect the rights of a transferee for consideration
part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882 (4 of 1882), the date
retained in part performance of a contract referred to in section 53A of the Transfer of Property Act, 1882, if, under ... have the same meaning as assigned to it in clause (34) of section 2 of the Companies Act , 2013; (15) "executor" shall have the same
53A in The Code of Criminal Procedure, 1973
53A. [ Examination of person accused of rape by medical practitioner. [Inserted by Act 25 of 2005, Section
relevant for interpretation of the section. Section 53A
reads as under:
"53A. Where any person contracts to transfer for
consideration any immovable property ... section 4 of the Statute of Frauds may
now be examined with reference first to the English
decisions because section 53A enacts with some modification
powers under Section 26(1) of the Act
forming a prima facie opinion would be appealable in
16
terms of Section 53A ... section 26, section 27 , section 28 , section 31 , section 32 ,
section 33, section 38, section 39, section 43, section 43A, section 44 ,
26
section
learned counsel, the present
case is squarely covered by Section 2(47)(v) as Section 53A of
the Transfer of Property Act, 1882 is applicable ... stand in his way, as Section 2(47)(v)
only refers to a contract “of the nature” of Section 53A of the
Transfer of Property
executed by her.
(v) The plaintiff‟s suit was barred by Section 53A
of the Transfer of Property Act, 1882 and the
plaintiff was estopped ... document. This Court held the suit to be barred
by Section 53A of the Transfer of Property Act, 1882 and,
therefore, the vendor
Assessing Officer
applied the provisions of Section 2(47)(v) of the Act read with Section 53A
of the Transfer of Property ... section 2(47)(v) of the Act since
the said section only refers to the contract of the nature referred
to in section 53A