Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        1993 (8) TMI 290 - 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

        Benami ownership and merger covenants cannot convert State property into private property without clear proof. Property claimed as belonging to a former ruling family was examined under the principle that benami ownership must be proved by cogent evidence, while ...
                      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.
                        Provisions expressly mentioned in the judgment/order text.

                            Benami ownership and merger covenants cannot convert State property into private property without clear proof.

                            Property claimed as belonging to a former ruling family was examined under the principle that benami ownership must be proved by cogent evidence, while documentary records and consistent official treatment carried greater weight than unsupported oral claims. The disputed properties, Sterling Castle and House No. 34, Alipur Road, were treated on the evidence as Nabha State property, not the personal property of Ripudaman Singh. The earlier Allahabad High Court ruling was found inapplicable because the facts and legal setting were different. The merger covenant preserved only property already established as private, and did not convert State property into private property.




                            Issues: (i) Whether the property known as Sterling Castle was purchased benami for the Nabha State or was the personal property of Ripudaman Singh and his heirs; (ii) whether House No. 34, Alipur Road was the personal property of Ripudaman Singh or State property; (iii) whether the earlier Allahabad High Court decision operated as res judicata; and (iv) whether the rule of primogeniture or the merger covenant altered the devolution of the properties.

                            Issue (i): Whether the property known as Sterling Castle was purchased benami for the Nabha State or was the personal property of Ripudaman Singh and his heirs.

                            Analysis: The burden lay on the party asserting benami to prove it by cogent evidence. The surrounding documents, treatment of the property by the State authorities, the municipal records, the release deed, and the conduct of the parties showed that Sterling Castle had been dealt with as Nabha State property. The oral evidence relied upon to prove personal funds was insufficient to displace the documentary record. The covenant inventory did not override the prior character of the property as State property.

                            Conclusion: Sterling Castle was held to be State property and not the personal property of Ripudaman Singh. The appeal seeking partition and mesne profits failed.

                            Issue (ii): Whether House No. 34, Alipur Road was the personal property of Ripudaman Singh or State property.

                            Analysis: The purchase, release deed, municipal entries, budget documents, correspondence, and consistent official treatment established that the property was acquired and retained as Nabha State property. The claim that it was bought from personal funds was not satisfactorily proved. The covenant only recognized private property already belonging to the Ruler in his individual capacity and did not convert State property into personal property merely by inclusion in an inventory.

                            Conclusion: House No. 34, Alipur Road was held to be State property. The suit for possession was not maintainable on the asserted private title.

                            Issue (iii): Whether the earlier Allahabad High Court decision operated as res judicata.

                            Analysis: The earlier decision concerned different facts and a different legal setting, including the position of the former Ruler after deposing and the particular property then in dispute. Since the factual foundation and the applicable legal issues were not identical, the earlier decision could not conclusively bar re-examination of the present disputes.

                            Conclusion: The earlier Allahabad High Court decision did not operate as res judicata in the present appeals.

                            Issue (iv): Whether the rule of primogeniture or the merger covenant altered the devolution of the properties.

                            Analysis: The rule of primogeniture continued to govern the succession to the Gaddi and, in the case of sovereign rule, the incidents of sovereignty were inconsistent with an ordinary coparcenary claim. However, the decisive question remained whether the properties had ever been established as private properties of the Ruler. Article XII of the covenant protected only private properties already belonging to the Ruler as distinct from State properties; Article XIV preserved succession to the Gaddi. On the evidence, the disputed properties were not shown to be private properties in the relevant sense.

                            Conclusion: The covenant did not convert the disputed State properties into private property, and succession principles did not assist the claims to those properties.

                            Final Conclusion: The Court upheld the State character of both disputed properties, rejected the plea of res judicata, and maintained the distinct legal treatment of succession to the Gaddi and ownership of State property; one appeal failed while the other succeeded.

                            Ratio Decidendi: A party claiming that property associated with a ruling family was private property must prove it affirmatively, and inclusion in a covenant inventory does not by itself transform State property into private property; the covenant preserves only property already established as privately owned.


                            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