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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1996 (9) TMI 612 - 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

        Illegal land allotment cannot be claimed as equality; vested land transferred after acquisition creates no enforceable purchaser rights. Land acquired and vested in the State extinguished the erstwhile owner's title, so later sale deeds, ministerial directions, or a claimed policy could not ...
                      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.

                          Illegal land allotment cannot be claimed as equality; vested land transferred after acquisition creates no enforceable purchaser rights.

                          Land acquired and vested in the State extinguished the erstwhile owner's title, so later sale deeds, ministerial directions, or a claimed policy could not create any enforceable right to allotment or possession for purchasers from that owner. Article 14 also could not be used to demand repetition of an illegal allotment, because equality does not require perpetuation of an ultra vires benefit. However, considering the long lapse of time, practical hardship, and the equities of the matter, the Court did not fully unsettle the relief but modified it by directing allotment under another scheme on uniform terms.




                          Issues: (i) Whether purchasers from the erstwhile owner, after acquisition notification and vesting of the land in the State, acquired any enforceable right to allotment or possession on the basis of sale deeds, ministerial directions, or an asserted Government policy; (ii) whether Article 14 could be invoked to compel the authority to repeat or perpetuate an illegal allotment made in favour of others; (iii) whether the Court should disturb the High Court's relief after considering the long lapse of time and hardship.

                          Issue (i): Whether purchasers from the erstwhile owner, after acquisition notification and vesting of the land in the State, acquired any enforceable right to allotment or possession on the basis of sale deeds, ministerial directions, or an asserted Government policy.

                          Analysis: On publication of the acquisition notification and vesting of the land under the Act, the erstwhile owner's title stood extinguished and encumbrances created thereafter could not bind the State. The sale deeds executed by the erstwhile owner after acquisition could not convey title, and the description of the purchasers as sub-awardees or nominees did not create any legal interest. The so-called policy relied upon was founded on the same void premise that had already been declared legally unsustainable. Rule-based or executive directions could not expand the limited statutory power under the land acquisition framework into a general power to confer acquired land on private parties.

                          Conclusion: No enforceable right to allotment or possession arose in favour of the respondents.

                          Issue (ii): Whether Article 14 could be invoked to compel the authority to repeat or perpetuate an illegal allotment made in favour of others.

                          Analysis: Equality protection presupposes a legally sustainable right and a valid basis for comparison. A wrong or illegal benefit conferred on some persons cannot be used as a foundation to claim the same illegal benefit by others. The doctrine of equality does not require repetition of illegality, nor can judicial process be used to legitimise ultra vires acts merely because similar errors were committed in other cases. The alleged parity was thus with transactions that were themselves contrary to law and could not furnish a legal premise for relief.

                          Conclusion: Article 14 could not be invoked to enforce parity with illegal allotments, and the claim on that basis failed.

                          Issue (iii): Whether the Court should disturb the High Court's relief after considering the long lapse of time and hardship.

                          Analysis: Although the High Court's direction was found to be legally unsound, the Court took note of the long lapse of time, the practical difficulty of securing residential plots in the meantime, and the possibility that the respondents had not procured the allotments by fraudulent means. Balancing the need to correct illegality with the peculiar equities of the case, the Court chose not to unsettle the existing directions altogether, but to modify the relief by directing allotment in another scheme at a uniform area and at the earlier prevailing rate.

                          Conclusion: The High Court's relief was not fully disturbed and was modified in exercise of discretion.

                          Final Conclusion: The judgment affirms that illegal allotments under a void premise cannot be justified by Article 14, but in the peculiar facts the existing relief was substantially retained with modification, while one connected appeal was dismissed.

                          Ratio Decidendi: Equality cannot be claimed to perpetuate or repeat an illegality, and an allotment founded on a void statutory or executive act confers no enforceable right.


                          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