Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court Upholds State Land Reform Laws: Maharashtra Appeals Dismissed, Punjab & Uttar Pradesh Laws Valid</h1> <h3>DATTATRAYA GOVIND MAHAJAN Versus STATE OF MAHARASHTRA</h3> The appeals challenging the Maharashtra Agricultural Lands (Ceiling of Holdings) Act, 1961 and its amendments were dismissed. However, the appeals by the ... Whether the impugned Act Maharashtra Agricultural Lands (Ceiling of Holdings) Act, 1961 so far as it creates an artificial concept of family unit for fixing ceiling on holding of land by such family unit, is in conflict with the second proviso to clause (1) of Article 31A and if it is, whether it is protected under Article 31-B ? Held that:- Even if the Act, in so far as it introduces an artificial concept of a family unit and fixes ceiling on holding of agricultural land by such family unit, is violative of the second proviso to clause (1) of Article 31A, it is protected by Article 31-B by reason of its inclusion in the Ninth Schedule. The Act has created an artificial concept of a family unit and aggregated the land held by each member of the family unit for the purpose of applying the limitation of ceiling areas. It could not be disputed by the appellants that the State Legislature had legislative competence to do so. There are two units recognised by the Act for the purpose of fixing ceiling on holding of agricultural land. One is 'person' and the other is 'family unit'. Where there is a family unit as defined in the Explanation to clauses (1) to section 4., it has to be taken as a unit for the purpose of determining whether land is held in excess of the ceiling area and for this purpose all land held by each member of the family unit, whether jointly or separately, is required to be aggregated and it is deemed to be held by the family unit. There, an individual member of the family unit is not regarded as a unit for the purposes of applying the limitation of ceiling area. The ceiling limit in such a case is applicable only to the family unit and not to an individual member of the family unit. It would not, therefore, be possible to say in the case of an individual member of the family unit that, when any land held by him under his personal cultivation is taken over by the State under the Act by reason of the land deemed to be held by the family unit being in excess of the ceiling limit applicable to the family unit, the acquisition is of any land 'within the ceiling limit applicable to him' and hence in such a case there would be no question of any violation of the provision enacted in the second proviso to clause (1) of Articles 31A in so far' as the land held by him is concerned. Issues Involved:1. Constitutional validity of the Maharashtra Agricultural Lands (Ceiling of Holdings) Act, 1961 and its subsequent amendments.2. Applicability of Article 31-B in relation to the second proviso to clause (1) of Article 31A.3. Interpretation and impact of the second proviso to clause (1) of Article 31A.4. Legislative competence and the concept of 'family unit' in the context of land ceiling laws.5. Validity of the U.P. Imposition of Ceiling on Land Holdings Act and its amendments.6. Validity of the Punjab Land Reforms Act, 1972.Detailed Analysis:1. Constitutional Validity of the Maharashtra Agricultural Lands (Ceiling of Holdings) Act, 1961 and its Amendments:The appellants challenged the constitutional validity of the Principal Act as amended by Maharashtra Act 21 of 1975, Maharashtra Act 47 of 1975, and Maharashtra Act 2 of 1976. They argued that the amendments, which created an artificial family unit for fixing ceiling on holding of agricultural land, violated the second proviso to clause (1) of Article 31A and were not saved by Article 31-B. The court held that the Principal Act, as amended, was protected under Article 31-B due to its inclusion in the Ninth Schedule, thus providing immunity against invalidation for any inconsistency with Part III of the Constitution.2. Applicability of Article 31-B in Relation to the Second Proviso to Clause (1) of Article 31A:The court examined whether Article 31-B immunizes the Principal Act against the attack on the ground of violation of the second proviso to Article 31A. It concluded that Article 31-B is sufficiently wide to protect legislation not only where it takes away or abridges any rights conferred by Part III but also where it is inconsistent with any such provisions. Therefore, even if the second proviso to clause (1) of Article 31A is construed as not conferring any fundamental right but merely imposing a restriction on legislative competence, the Act would still be saved from invalidation by Article 31-B.3. Interpretation and Impact of the Second Proviso to Clause (1) of Article 31A:The court interpreted the second proviso to clause (1) of Article 31A as conferring a fundamental right, ensuring that any law authorizing acquisition of land within the ceiling limit must provide for compensation at a rate not less than the market value. This proviso imposes a fetter on the legislative power of the State, guaranteeing protection to the holder against acquisition of land within the ceiling limit except on payment of the market value. The court held that the Act does not conflict with the second proviso to clause (1) of Article 31A and cannot be held to be bad on that account.4. Legislative Competence and the Concept of 'Family Unit' in the Context of Land Ceiling Laws:The court addressed the argument that the creation of an artificial family unit and the aggregation of land held by each member of the family unit for applying the ceiling limit violated the second proviso to clause (1) of Article 31A. It held that the State Legislature had the competence to create such a concept, and the limitation of ceiling area applied to the family unit as a whole, not to individual members. The court emphasized that the legislature can only deal with the generality of cases and cannot make provision for every kind of exceptional situation.5. Validity of the U.P. Imposition of Ceiling on Land Holdings Act and its Amendments:The court considered the challenge to the constitutional validity of certain provisions of the U.P. Act, which ignored transfers made after a specific date and authorized acquisition of land within the ceiling limit without providing for compensation at market value. The court held that Article 31-B protects the U.P. Act from invalidation on the ground of violation of the second proviso to clause (1) of Article 31A, as the Act and its amendments were included in the Ninth Schedule.6. Validity of the Punjab Land Reforms Act, 1972:The court examined the constitutional validity of the Punjab Land Reforms Act, 1972, which created an artificial concept of a family and provided for clubbing together of land held by each member of the family for determining the permissible area. The court held that the impugned provisions were not in conflict with the second proviso to clause (1) of Article 31A and were protected from invalidation under Article 31-B, as the Act was included in the Ninth Schedule.Conclusion:The appeals challenging the Maharashtra Agricultural Lands (Ceiling of Holdings) Act, 1961 and its amendments were dismissed, while the appeals by the State of Punjab and the State of Uttar Pradesh were allowed, upholding the validity of the respective land reform laws. The court emphasized the broad protective scope of Article 31-B and the necessity of agrarian reform legislation in achieving socio-economic justice.

        Topics

        ActsIncome Tax
        No Records Found