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 :

        1987 (4) TMI 484 - 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

        Agrarian reform and tribunal competence upheld, but restriction on advocates before land tribunals could not stand. Agrarian reform amendments to section 44 of the Karnataka Land Reforms Act were upheld as consistent with the Directive Principles in Articles 39(b) and ...
                      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.

                          Agrarian reform and tribunal competence upheld, but restriction on advocates before land tribunals could not stand.

                          Agrarian reform amendments to section 44 of the Karnataka Land Reforms Act were upheld as consistent with the Directive Principles in Articles 39(b) and 39(c), and their inclusion in the Ninth Schedule did not by itself offend the basic structure. The statutory creation of Land Tribunals was also sustained, as the absence of formal legal qualifications for members did not invalidate the legislative choice for deciding the specified land questions. However, the prohibition on legal practitioners appearing before the Tribunals was held repugnant to the Advocates Act, so that restriction could not be enforced against advocates.




                          Issues: (i) whether the amendment to section 44 of the Karnataka Land Reforms Act, 1961, as brought about by the Karnataka Land Reforms (Amendment) Act, 1974, was ultra vires for offending the basic structure of the Constitution; (ii) whether the constitution of Land Tribunals under the amended Act was invalid for want of prescribed qualifications of members; and (iii) whether section 48(8) of the amended Act, excluding legal practitioners from appearing before the Tribunals, was repugnant to the Advocates Act, 1961.

                          Issue (i): whether the amendment to section 44 of the Karnataka Land Reforms Act, 1961, as brought about by the Karnataka Land Reforms (Amendment) Act, 1974, was ultra vires for offending the basic structure of the Constitution.

                          Analysis: The amendment was treated as part of a programme of agrarian reform intended to confer ownership on the tiller and to reduce landlordism. The Court held that the legislative preference for cultivating tenants over landlords who did not personally cultivate the land was consistent with the Directive Principles in Articles 39(b) and 39(c). The inclusion of the principal Act and the amending Act in the Ninth Schedule did not render the amendment vulnerable on the ground that it damaged the basic structure.

                          Conclusion: The challenge to the amendment on the ground of basic structure was rejected.

                          Issue (ii): whether the constitution of Land Tribunals under the amended Act was invalid for want of prescribed qualifications of members.

                          Analysis: The Court held that the mere fact that some Tribunals may have functioned unsatisfactorily did not invalidate the statutory scheme constituting Tribunals to decide the specified questions. It was held that the matters entrusted to the Tribunals were not of such a nature that only a judicial forum with formal qualifications could resolve them, and legislative choice in this regard was upheld.

                          Conclusion: The challenge to the constitution of the Tribunals failed.

                          Issue (iii): whether section 48(8) of the amended Act, excluding legal practitioners from appearing before the Tribunals, was repugnant to the Advocates Act, 1961.

                          Analysis: The Court accepted the contention that the State provision was repugnant to the central law governing the right of advocates to practice. The prohibition against advocates appearing before the Tribunals could not be enforced in view of the law made by Parliament.

                          Conclusion: Section 48(8) was directed not to be enforced so as to prevent advocates from appearing before the Tribunals.

                          Final Conclusion: The impugned amendments were substantially upheld, but the exclusion of advocates from appearance before the Tribunals was neutralised, and the civil appeals were dismissed.

                          Ratio Decidendi: An amendment effecting agrarian reform and advancing the tiller-oriented redistribution policy protected by the Directive Principles does not violate the basic structure merely because it curtails a landlord's resumption rights; and a State law excluding advocates from practising before a Tribunal cannot stand where it conflicts with Parliament's law conferring that 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