Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        1980 (3) TMI 263 - 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

        Supreme Court clarifies 1976 Act application to Cochin royal family, directs fair partition, and review process The Supreme Court allowed the review petition, clarifying the applicability of the 1976 Act to the Cochin royal family, correcting the Board's composition ...
                        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.

                              Supreme Court clarifies 1976 Act application to Cochin royal family, directs fair partition, and review process

                              The Supreme Court allowed the review petition, clarifying the applicability of the 1976 Act to the Cochin royal family, correcting the Board's composition error, and directing the Board to ensure fair partitioning work. The Court affirmed the division in status as of 1-12-1976, with shares determined per capita, including unborn children. The Board was instructed to consider objections and make the draft partition deed available for inspection, potentially involving a judicial functionary for review if needed.




                              Issues Involved:
                              1. Applicability of the Kerala Joint Hindu Family System (Abolition) Act, 1975 (Act 30 of 1976) to the Cochin royal family.
                              2. Correctness of the composition of the Board.
                              3. Effect of the Supreme Court's previous order on the partitioning work done by the Board.
                              4. Date of division in status and determination of the number of shares.

                              Issue-wise Detailed Analysis:

                              1. Applicability of the Kerala Joint Hindu Family System (Abolition) Act, 1975 (Act 30 of 1976) to the Cochin royal family:
                              The Kerala Joint Hindu Family System (Abolition) Act, 1975, aimed to abolish the joint family system among Hindus in Kerala, converting joint family ownership into tenancy-in-common. Section 4(2) of the 1976 Act specifies that from the date of the Act's enforcement (1-12-1976), joint family properties would be held as tenants in common. The Proclamation of 1124 and Act 16 of 1961, which governed the Cochin royal family, were not repealed by the 1976 Act. The 1978 Act further amended the 1976 Act and the 1961 Act, emphasizing the continued applicability of the Proclamation and the 1961 Act to the Cochin royal family. Thus, the family was divided in status as of 1-12-1976, with shares determined per capita, including unborn children as specified in Section 4 of the 1961 Act.

                              2. Correctness of the composition of the Board:
                              The Supreme Court acknowledged an error in its previous judgment regarding the composition of the Board. The earlier judgment incorrectly stated that the Board was composed of the seniormost members of the four branches of the family. The correct position, as per Section 4 of the Proclamation, is that the Board consists of five trustees nominated by the Maharaja, ensuring representation for each of the four main thavashies. The Court clarified that the Board's composition was valid and that the Board had been functioning correctly for decades.

                              3. Effect of the Supreme Court's previous order on the partitioning work done by the Board:
                              The Board argued that the Supreme Court's previous order nullified the extensive work done for partitioning the properties, including valuations and provisional allotments. The Court recognized the Board's substantial efforts, stating that the work done should not be wasted. However, the Court emphasized that the Board's decisions must comply with natural justice, allowing affected members to file objections. The Court directed the Board to make the draft partition deed available for inspection and to consider objections within specified timelines. The Court also suggested the possibility of appointing a judicial functionary, such as a retired judge, to review the Board's decisions if all parties agreed.

                              4. Date of division in status and determination of the number of shares:
                              The contentious issue was the date of division in status, which determined the number of shares and eligible members. The Board proceeded on the basis that the division in status occurred on 1-12-1976, resulting in 719 members. The opposing parties argued that the division occurred on 6-1-1978, the date of the 1978 Act's promulgation, potentially increasing the number of members. The Court concluded that the division in status occurred on 1-12-1976, as per the 1976 Act, and that the 1978 Act's amendments did not alter this date. The Proclamation and the 1961 Act continued to apply, with the Board responsible for partitioning the properties based on the shares determined as of 1-12-1976.

                              Conclusion:
                              The Supreme Court allowed the review petition in substantial part, clarifying the applicability of the 1976 Act to the Cochin royal family, correcting the error regarding the Board's composition, and ensuring that the Board's partitioning work complied with natural justice. The Court affirmed that the division in status occurred on 1-12-1976, with the Board responsible for effecting the partition based on this date.
                              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