KU. SONIA BHATIA vs STATE OF U.P. & ORS.

The Supreme Court interpreted Section 5(6) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960, which excludes transfers made after January 24, 1971, from being counted towards ceiling area, except for those made in good faith and for adequate consideration. The Court held that a gift, being a gratuitous transfer made out of love and affection, does not constitute a transfer for consideration and thus falls outside the exception in clause (b) of the proviso. The appeal was dismissed, affirming that gifts made after the prescribed date are to be ignored under the Act.