Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        1961 (10) TMI 93 - 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

        Recognised pre-existing grants survive succession only if continued by the new sovereign; executive action cannot override preserved rights. After sovereignty passed to a successor State, maintenance and Khorposh rights under the former regime were enforceable in municipal courts only if the ...
                      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.

                          Recognised pre-existing grants survive succession only if continued by the new sovereign; executive action cannot override preserved rights.

                          After sovereignty passed to a successor State, maintenance and Khorposh rights under the former regime were enforceable in municipal courts only if the new sovereign had recognised or continued them, expressly or by necessary implication. The Extra Provincial Jurisdiction Act, 1947 was read as preserving existing laws under section 4, and section 5 could not be used to override or extinguish rights kept alive by that scheme. Applying these principles, the Talcher allowances and the recognised Bamra and Kalahandi grants were protected from withdrawal by mere executive action, while the Bamra grant that had been validly annulled under the Act was not enforceable.




                          Issues: (i) whether the petitioners' maintenance or Khorposh grants created rights enforceable against the successor sovereign only if recognised or continued by it; (ii) whether the general powers under the Extra Provincial Jurisdiction Act, 1947 authorised the authorities to extinguish or abrogate grants and whether section 5 could override continued laws; (iii) whether the grants in the Talcher, Bamra and Kalahandi matters had in fact been recognised by the successor Government so as to be enforceable, and whether later executive steps could validly terminate the recognised allowances.

                          Issue (i): whether the petitioners' maintenance or Khorposh grants created rights enforceable against the successor sovereign only if recognised or continued by it.

                          Analysis: On the merger of the former States, pre-existing rights under the old regime did not automatically become enforceable against the new sovereign. The municipal courts could enforce only such rights as the new sovereign had recognised, expressly or by necessary implication, through legislation, agreement, or course of dealing. The burden lay on the claimant to establish such recognition. The doctrine of act of State and the law governing acquisition of territory showed that rights under the former ruler, by themselves, were not enough.

                          Conclusion: The rights asserted against the successor sovereign were enforceable only to the extent that they had been recognised or accepted by the new sovereign.

                          Issue (ii): whether the general powers under the Extra Provincial Jurisdiction Act, 1947 authorised the authorities to extinguish or abrogate grants and whether section 5 could override continued laws.

                          Analysis: The Act had to be read as a whole. Section 4 and orders made under it continued existing laws and preserved them until altered by a competent authority. Section 5 validated acts done in pursuance of jurisdiction, but did not authorise the authorities to nullify laws kept alive by section 4. The general language of section 3 could not be used to defeat the specific scheme of section 4. A valid order under section 4 could abrogate or modify rights only where the grant had not already been continued or recognised by the applicable law.

                          Conclusion: Section 5 did not empower the authorities to override laws continued under section 4, and a grant could not be extinguished merely by invoking the general power of administration.

                          Issue (iii): whether the grants in the Talcher, Bamra and Kalahandi matters had in fact been recognised by the successor Government so as to be enforceable, and whether later executive steps could validly terminate the recognised allowances.

                          Analysis: In the Talcher matter, the applicable order continued the former State laws, including the regulations governing Khorposh, and thereby recognised the customary grant; the later stopping of payment was not supported by any valid power to displace that recognised right. In the Bamra matter, the grant in the second petition had been annulled by a valid order under the Act, so the right could not be enforced, but in the companion Bamra petition and in the Kalahandi matters the allowances had been recognised and acted upon for years, and could not be withdrawn by a mere administrative fiat or political statement.

                          Conclusion: The Talcher petition and the petitions in which the allowances had been recognised and implemented succeeded, while the petition in which the grant had been validly annulled failed.

                          Final Conclusion: The decision upheld enforceable maintenance rights only where the successor Government had recognised them, sustained the validity of a statutory annulment in one case, and granted relief in the cases where recognised allowances were withdrawn without lawful authority.

                          Ratio Decidendi: After sovereignty passes to a new State, pre-existing rights are enforceable in municipal courts only to the extent that the new sovereign has recognised them, and a general administrative power cannot abrogate rights preserved by a specific statutory scheme continuing the old law.


                          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