The Telangana Payment of Taxes (Transfer of Property) Act, 1951.State Act of Telangana · Act 21 of 1951
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 [the area to which this Act extends] 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 the Deputy Commissioner of sales-tax and Agricultural income-tax or the Custodian of Evacuee Property or a Collector is likely to leave [the area to which this Act extends] with the intention of settling in any place outside India and in respect of whom a declaration that he is a person to whom this Act, applies has been received from any such Deputy Commissioner, Custodian of Evacuee property or Collector by the registering officer of the area in which any property, belonging to such person is situate.
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