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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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 :

        📋
        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>Supreme Court Upholds Land Acquisition Decision, Emphasizes Public Purpose</h1> The Supreme Court upheld the Central Government's refusal to withdraw from the acquisition of land in Village Masudpur, Delhi, emphasizing the public ... Whether the acquisition proceeding should be treated as having been abandoned on account of delay in making the awards and whether more than one award can be passed in respect of the land covered by the same notification? Whether the acquisition proceeding should be treated as having been abandoned on account of delay in making the awards and whether more than one award can be passed in respect of the land covered by the same notification? Whether the decision contained in letter dated 9.6.2000 is liable to be nullified on the ground of arbitrariness and violation of Article 14 of the Constitution? Issues Involved:1. Legality of the Central Government's refusal to exercise discretion under Section 48(1) of the Land Acquisition Act, 1894.2. Validity of the acquisition process and subsequent construction on the acquired land.3. Allegations of discrimination and arbitrariness in the government's decision not to de-notify the land.4. Legal implications of unauthorized constructions on acquired land.5. The requirement of issuing a notification for withdrawal from acquisition under Section 48(1) of the Act.6. The impact of notings in government files versus formal government orders.Detailed Analysis:1. Legality of the Central Government's Refusal to Exercise Discretion under Section 48(1) of the Land Acquisition Act, 1894:The appeals contested the Delhi High Court's decision to uphold the Central Government's refusal to withdraw from the acquisition of land in Village Masudpur, Delhi, under Section 48(1) of the Land Acquisition Act, 1894. The Supreme Court found that the government's decision was justified, emphasizing that the planned development of Delhi was a public purpose that could not be undermined by unauthorized constructions. The Court held that the government's refusal to de-notify the land was not arbitrary or discriminatory.2. Validity of the Acquisition Process and Subsequent Construction on the Acquired Land:The land in question was acquired through a notification dated 23.1.1965, with the award made on 22.12.1980. Despite this, unauthorized constructions were carried out by the appellants after acquiring possession of the land between 1990-1993. The Court noted that these constructions were made in violation of the Delhi Lands (Restrictions on Transfer) Act, 1972, and without any sanctioned building plans. The Court emphasized that such unauthorized constructions could not be protected by the court.3. Allegations of Discrimination and Arbitrariness in the Government's Decision Not to De-notify the Land:The appellants argued that the government had de-notified other parcels of land and thus should have done the same for their land. The Court rejected this argument, stating that the appellants failed to provide concrete evidence that their situation was identical to those whose land had been de-notified. The Court reiterated that Article 14 of the Constitution could not be invoked to perpetuate illegality or irregularity.4. Legal Implications of Unauthorized Constructions on Acquired Land:The Court highlighted that any transfer of acquired land is void under Section 3 of the 1972 Act. The appellants' possession and subsequent construction on the land were deemed illegal. The Court criticized the connivance of public servants who allowed such extensive unauthorized construction and stressed that such constructions could not be legalized or protected.5. The Requirement of Issuing a Notification for Withdrawal from Acquisition under Section 48(1) of the Act:The Court held that any decision to withdraw from the acquisition under Section 48(1) must be published in the official gazette to ensure transparency and allow for public scrutiny. This requirement prevents clandestine releases of land that could defeat the public purpose of acquisition.6. The Impact of Notings in Government Files Versus Formal Government Orders:The Court clarified that notings in government files, even by Ministers, do not constitute a formal decision of the government unless they are sanctified by issuing an order in the name of the President or Governor and are published as required under Articles 77(2) and 166(2) of the Constitution. The notings or decisions recorded in files can be reviewed or overturned by higher authorities and do not confer any rights or obligations until formally issued and communicated.Conclusion:The Supreme Court dismissed the appeals, upholding the government's decision not to de-notify the land and emphasizing the importance of adhering to statutory requirements and planned development schemes. The Court granted the appellants three months to vacate the land, subject to filing an undertaking that no further encumbrances would be created and no compensation would be claimed for the constructions made.

        Topics

        ActsIncome Tax
        No Records Found