Broad construction of provincial land powers upheld the mortgaged lands statute as valid and outside repugnancy concerns.

A provincial entry relating to land was construed broadly to include mortgages of land as incidental and ancillary matters, not merely agricultural land in a narrow sense. On that construction, the Punjab Restitution of Mortgaged Lands Act, 1938 was held to fall within the Punjab Legislature's competence because the Act was confined to agricultural land and connected rights in or over land, while its procedural provisions were treated as ancillary to land matters. Since the statute was within the provincial field, the Concurrent List was not attracted and no issue of repugnancy arose. The Act was therefore valid and not ultra vires.

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Issues: Whether the Punjab Restitution of Mortgaged Lands Act, 1938 was within the legislative competence of the Punjab Legislature under the Provincial List, and whether repugnancy under the Concurrent List rendered the Act or any part of it invalid.

Analysis: The governing entry was construed broadly. The expression "Land" in the Provincial List was held to include land in general, not merely agricultural land, and the words following it were treated as expansive and illustrative rather than restrictive. Mortgages of land were regarded as incidental and ancillary to the subject of land, even though mortgages may also involve elements of transfer of property or contract. The Act, read as a whole, was held to be confined to agricultural land and to matters connected with rights in or over land, while its procedural provisions were held to fall within the ancillary power relating to jurisdiction and procedure in respect of land matters. On that construction, the Concurrent List was not attracted, so the question of repugnancy did not arise.

Conclusion: The Act was within provincial legislative power and was not ultra vires.

Final Conclusion: The appeal failed because the impugned legislation was upheld as a valid provincial enactment, leaving no basis to strike it down on grounds of lack of competence or repugnancy.

Ratio Decidendi: A provincial entry relating to land is to be construed broadly so as to include mortgages of land as incidental and ancillary matters, and where a provincial statute falls wholly within that field, no question of repugnancy under the Concurrent List arises.

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