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 / NCLT & Others
  • 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
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
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
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 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
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    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 :

        1958 (4) TMI 108 - SC - Indian Laws

        📋
        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

        Severance in status and redemption: unregistered documents may prove separation, but only limited redemption rights followed here. The commentary explains that a court may use an unregistered document to prove severance in status between coparceners where the document does not itself ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Severance in status and redemption: unregistered documents may prove separation, but only limited redemption rights followed here.

                            The commentary explains that a court may use an unregistered document to prove severance in status between coparceners where the document does not itself create or transfer rights in immovable property, though it cannot prove a completed partition of specific property. It also states that a mortgagee's transferee can rely on the special limitation bar only by proving a transfer of the larger interest required for that defence. On the stated facts, the suit for redemption was treated as within time under Article 148, objections on jurisdiction and non-joinder failed, and redemption was confined to the plaintiff's father's half share.




                            Issues: (i) whether the Special Court under the Sangli State Agriculturists Protection Act had jurisdiction to entertain a suit for redemption notwithstanding that the transactions preceded the year 1915; (ii) whether the suit was barred by limitation under Article 12 or Article 134 of the Limitation Act, or was governed by Article 148; (iii) whether the suit was defective for non-joinder or abatement on account of the absence of the heirs of deceased defendants; (iv) whether the documents of 1892 were admissible to prove severance in status between the coparceners; and (v) whether the plaintiff was entitled to redeem and recover the whole mortgaged property or only her father's half share.

                            Issue (i): whether the Special Court under the Sangli State Agriculturists Protection Act had jurisdiction to entertain a suit for redemption notwithstanding that the transactions preceded the year 1915.

                            Analysis: The Act fixed 1915 as the date beyond which closed transactions could not be reopened for relief, but it did not contain language restricting the Court's general jurisdiction to grant other reliefs in respect of earlier transactions. The suit as framed sought redemption, and no plea showing want of jurisdiction to entertain such a suit arose from the pleadings or issues below.

                            Conclusion: The objection to jurisdiction was rejected.

                            Issue (ii): whether the suit was barred by limitation under Article 12 or Article 134 of the Limitation Act, or was governed by Article 148.

                            Analysis: The execution sale relied upon by the defendants did not bind the plaintiff because the sale was not shown to have been made against the true legal representative of the original judgment-debtor after judicial determination, and the plaintiff was entitled to ignore it. Article 134 could not be invoked because the defendants failed to prove the necessary transfer of a larger interest by the mortgagee and the materials relied on to establish that plea were insufficient. In the absence of Articles 12 and 134, the ordinary redemption period under Article 148 governed the case.

                            Conclusion: The suit was not barred by limitation and was within time under Article 148.

                            Issue (iii): whether the suit was defective for non-joinder or abatement on account of the absence of the heirs of deceased defendants.

                            Analysis: The deceased defendant whose heirs were not brought on record was not shown to have any subsisting interest in the mortgaged property at the relevant time, and any decree would not bind his heirs. As to the other deceased defendant, all persons said to be his legal representatives had been substituted, and the absence of service on some of them did not establish abatement or make the suit incompetent.

                            Conclusion: The objection of defect of parties failed.

                            Issue (iv): whether the documents of 1892 were admissible to prove severance in status between the coparceners.

                            Analysis: A document which merely records separation in status without itself effecting a partition by metes and bounds does not create, declare, or assign rights in immovable property so as to attract compulsory registration. Such a document may be looked at for the limited purpose of showing that the members ceased to be joint in estate, even though it cannot prove a completed partition of specific properties.

                            Conclusion: The documents were admissible for the limited purpose of proving separation in estate.

                            Issue (v): whether the plaintiff was entitled to redeem and recover the whole mortgaged property or only her father's half share.

                            Analysis: On the plaintiff's own case and the construction of the mortgage bonds, the entire ancestral property had been mortgaged, but after the severance in status and the subsequent transactions, only the father's undivided half remained in the plaintiff's line. The remaining moiety had been purchased by the mortgagee's transferee and could not be claimed by the plaintiff.

                            Conclusion: The plaintiff was entitled only to redemption and possession of her father's half share, and not the entire property.

                            Final Conclusion: The appeal succeeded only in part, with the decree confined to the plaintiff's half share and the parties left to bear their own costs.

                            Ratio Decidendi: A document may be used without registration to prove severance in status if it does not itself create or transfer rights in immovable property, and a mortgagee's transferee can defeat redemption only by proving a transfer of the larger interest necessary to attract the special limitation bar.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found