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
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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>Raiyati Interest Survives: Sale Deed Void</h1> <h3>Jyotish Thakur And Others Versus. Tarakantjha And Others</h3> The Supreme Court held that the raiyati interest did not merge with the proprietary interest and continued to exist. The sale deed of May 15, 1935, was ... - Issues Involved:1. Whether the raiyati interest ceases to exist when a raiyat acquires the superior landlord's interest.2. Validity of the sale deed under Regulation III of 1872.3. Allegations of fraud and collusion in the transfer.4. Legal necessity for the transfer.5. Applicability of the doctrine of merger.6. Jurisdiction of the civil court under Section 27 of Regulation III of 1872.Issue-wise Detailed Analysis:1. Whether the raiyati interest ceases to exist when a raiyat acquires the superior landlord's interest:The primary question was whether a raiyat's interest ceases when he acquires the superior landlord's interest. The court held that the raiyati interest continued to exist even after the acquisition of the landlord's interest by the raiyat, Santokhi. The court emphasized that the intention to merge must be clear, and in this case, there was no evidence that Santokhi intended to merge his raiyati interest with the landlord's interest.2. Validity of the sale deed under Regulation III of 1872:The plaintiffs argued that the sale deed of May 15, 1935, was invalid as the raiyati character of the land was inalienable under Regulation III of 1872. The court agreed, stating that the sale did not transfer the raiyati interest as it was not recorded in the record of rights. Therefore, the sale was void with respect to the raiyati interest.3. Allegations of fraud and collusion in the transfer:The defendants denied allegations of fraud and collusion, and the trial court found no evidence supporting these claims. The High Court did not challenge these findings, and the Supreme Court did not address this issue further, focusing instead on the legal aspects of the raiyati interest and the sale deed's validity.4. Legal necessity for the transfer:The defendants argued that the transfer was made for legal necessity to pay antecedent debts of the family. Both the trial court and the District Judge found that the sale was justified by legal necessity. The High Court did not challenge this finding, and the Supreme Court did not address it further, focusing on the doctrine of merger and the validity of the sale deed.5. Applicability of the doctrine of merger:The court discussed the doctrine of merger, which states that a lesser estate merges into a greater estate when both are held by the same person. However, the court noted that this doctrine does not automatically apply in India, particularly in the Santhal Parganas. The court held that the intention to merge must be clear, and in this case, there was no evidence of such intention by Santokhi. The court also highlighted the special features of land tenure in the Santhal Parganas, which make it difficult for the law of merger to apply.6. Jurisdiction of the civil court under Section 27 of Regulation III of 1872:The defendants argued that only the Deputy Commissioner had jurisdiction under Section 27(3) of Regulation III of 1872. The court rejected this argument, stating that the civil court has the obligation to ignore transfers made in contravention of Section 27(1) and to decide disputes regarding the title to lands. The court held that the civil court could provide relief in such cases and that the objection regarding jurisdiction was not raised in the lower courts.Conclusion:The Supreme Court concluded that the raiyati interest did not merge with the proprietary interest and continued to exist. The sale deed of May 15, 1935, was void with respect to the raiyati interest as it was inalienable under Regulation III of 1872. The appeal was dismissed with costs.

        Topics

        ActsIncome Tax
        No Records Found