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 :

        1973 (3) TMI 140 - 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 quashes Govt notification under U.P. Land Reforms Act, orders reassessment of land status The Supreme Court ruled in favor of the petitioners, quashing the Government notification under Section 8 of the U.P. Urban Area Zamindari Abolition 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.
                          Provisions expressly mentioned in the judgment/order text.

                              Supreme Court quashes Govt notification under U.P. Land Reforms Act, orders reassessment of land status

                              The Supreme Court ruled in favor of the petitioners, quashing the Government notification under Section 8 of the U.P. Urban Area Zamindari Abolition and Land Reforms Act, 1956. The court directed a reassessment of the land's status, emphasizing that the land must meet the Act's definition of an "agricultural area" for such notification. Additionally, the Court overturned the High Court's decision to abate suits and appeals, restoring them for further consideration based on the determination of the land's agricultural status. Each party was instructed to bear its own costs.




                              Issues Involved:

                              1. Validity of the lease agreement and its classification under the U.P. Urban Area Zamindari Abolition and Land Reforms Act, 1956.
                              2. The applicability of Article 31A of the Constitution to Section 2(1)(d) of the Act.
                              3. Determination of whether the land in dispute is an "agricultural area."
                              4. Validity of the Government notification under Section 8 of the Act.
                              5. Abatement of suits and appeals under the Act.

                              Detailed Analysis:

                              1. Validity of the Lease Agreement and its Classification under the Act:

                              The lease deed executed on June 23, 1926, granted Plot No. 4635A to Bateshwar Dayal for purposes including planting a grove, erecting buildings, and digging wells. The lease was for 30 years with a renewal option for another 30 years. Upon expiration of the initial term, the trust sought possession of the land, leading to a series of legal disputes.

                              The primary contention was whether the lease fell under Section 2(1)(d) of the U.P. Urban Area Zamindari Abolition and Land Reforms Act, 1956, which pertains to land leased for erecting buildings. The court observed that the lease was not exclusively for building purposes, as it also allowed for planting a grove. Since no buildings were constructed and a grove was planted, the land could be classified under Section 2(1)(c)(viii) as a grove, thus not falling exclusively under Section 2(1)(d).

                              2. Applicability of Article 31A of the Constitution:

                              The appellants argued that Section 2(1)(d) was violative of Articles 14, 19, and 31 of the Constitution and thus invalid. However, the court noted that the Act as a whole is protected by Article 31A, which safeguards laws related to agrarian reform. The court concluded that Section 2(1)(d), despite its broad language, is connected with agricultural reforms and thus receives protection under Article 31A, making it immune from constitutional challenges.

                              3. Determination of Whether the Land in Dispute is an "Agricultural Area":

                              The court emphasized that only lands used for growing crops, as a grove, or as pasture land on the relevant date could be acquired under the Act. The appellants alleged that the land was part of a residential kothi and not used for agricultural purposes. The State Government's counter-affidavit failed to address this specific plot, leaving the appellants' claim unchallenged.

                              The court referred to a Commissioner's report from the trial court, which indicated that the land had scattered trees and was not primarily used as a grove. This report suggested that the land did not meet the definition of "grove-land" under the U.P. Tenancy Act, 1939.

                              4. Validity of the Government Notification under Section 8 of the Act:

                              The notification issued on June 16, 1964, declared the land as vested in the State. However, the court found that the State Government had not adequately demonstrated that the land was an "agricultural area" as defined by the Act. Consequently, the court quashed the notification and directed the Government to reassess the land's status in accordance with Sections 3, 4, 5, and 8 of the Act.

                              5. Abatement of Suits and Appeals under the Act:

                              The High Court had abated the suits and appeals based on the Act's provisions. The Supreme Court set aside these orders, restoring the suits and appeals to their original numbers. The court directed that the appeals be decided on merits after the appropriate authority determines whether the land is an "agricultural area." If the land is found to be agricultural, the State may issue a new notification under Section 8, and the appeals will be disposed of per the Act's provisions.

                              Conclusion:

                              The Supreme Court allowed the writ petition, quashed the Government notification under Section 8, and directed a fresh determination of the land's status. The High Court's orders abating the suits and appeals were set aside, and the cases were restored for decision on merits based on the appropriate authority's findings. Each party was directed to bear its own costs.
                              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