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Minor Can Be a Transferee Though Not a Transferor of Immovable Property: SC

Case Law Details

TaxGuru Citation
2024 taxguru.in 5171
Case Name
Neelam Gupta & Ors. Vs Rajendra Kumar Gupta & Anr. (Supreme Court of India)
Date of Judgement/Order
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Neelam Gupta & Ors. Vs Rajendra Kumar Gupta & Anr. (Supreme Court of India)

One of issues before the The Honle Supreme Court in Neelam Gupta & Or Vs Rajendra Kumar Gupta & Anr [deciosn dt 14.10.2024 in Civil Appeal Nos.3159-3160 of 2019] was about the ground of minority at the time of purchase of land.

The Apex Court noted that Section 6(h) of the Transfer of Property Act provides inter alia, that no transfer can be made “to a person legally disqualified to be a transferee.” Section 7 of the Transfer of Property Act deals with persons competent to transfer. It provides that every person competent to contract is competent to transfer property to the extent and in the manner allowed and prescribed by any law for the time being in force. Section 11 of the Indian Contract Act, 1872, provides as to who are competent to contract and it provides that every person is competent to contract who is of the age of majority according to the law to which he is subject (of course the reference is to the Indian Majority Act, 1875) and who is of sound mind and is not disqualified from contracting by any law to which he is subject.

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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 6,288

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