Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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 :

        2011 (5) TMI 1082 - HC - 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 land transfer restrictions upheld: jantri-based premium and prospective valuation date sustained for pending permission cases. Section 43 of the Bombay Tenancy and Agricultural Lands Act, 1948 was upheld as a valid agrarian reform restriction because the statute disclosed clear ...
                      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 land transfer restrictions upheld: jantri-based premium and prospective valuation date sustained for pending permission cases.

                          Section 43 of the Bombay Tenancy and Agricultural Lands Act, 1948 was upheld as a valid agrarian reform restriction because the statute disclosed clear policy guidance for regulating transfers of protected agricultural land and requiring prior sanction with premium payment. The Government Resolution dated 4.7.2008, which fixed premium by reference to jantri, was also sustained as a uniform and non-arbitrary method of assessment, with differentiated slabs and no successful challenge to the jantri itself. The Court further held that permission under Section 43 operates prospectively, so the relevant valuation date is the date of grant of permission, and the resolution applies to pending matters.




                          Issues: (i) Whether Section 43 of the Bombay Tenancy & Agricultural Lands Act, 1948, as amended, was unconstitutional on the grounds of Articles 14, 19(1)(f) and 300A of the Constitution of India and excessive delegation. (ii) Whether the Government Resolution dated 4.7.2008 fixing premium by reference to jantri was arbitrary, violative of Article 14, or beyond the State's authority. (iii) Whether the resolution could apply to pending matters and whether the relevant date for determining premium was the date of application or the date of grant of permission.

                          Issue (i): Whether Section 43 of the Bombay Tenancy & Agricultural Lands Act, 1948, as amended, was unconstitutional on the grounds of Articles 14, 19(1)(f) and 300A of the Constitution of India and excessive delegation.

                          Analysis: The restriction in Section 43 was read as part of the agrarian reform scheme of the Tenancy Act. The preamble and allied provisions showed a clear legislative policy to regulate transfers of agricultural land and to prevent profiteering from lands obtained under beneficial tenure. The Court held that the requirement of previous sanction and payment of premium to the State was not a deprivation of property without authority of law, nor an instance of unguided delegation, because sufficient policy guidance could be gathered from the statute as a whole.

                          Conclusion: Section 43 was upheld and the constitutional challenge failed.

                          Issue (ii): Whether the Government Resolution dated 4.7.2008 fixing premium by reference to jantri was arbitrary, violative of Article 14, or beyond the State's authority.

                          Analysis: The resolution was treated as an measure intended to simplify and standardise the assessment of premium, avoid delay, and bring uniformity. The Court noted that the jantri had been prepared after a process of survey, objections and expert consideration, and that the challenged resolution did not operate mechanically across all categories but introduced differentiated slabs. In the absence of a concrete and substantial challenge to the jantri itself, the resolution was not shown to be irrational or discriminatory.

                          Conclusion: The resolution was held valid and not unconstitutional.

                          Issue (iii): Whether the resolution could apply to pending matters and whether the relevant date for determining premium was the date of application or the date of grant of permission.

                          Analysis: The Court held that permission under Section 43 could operate only prospectively and that no vested right arose merely from filing an application or entering into an agreement in violation of the statutory restriction. Since transfer itself depended on prior sanction, the applicable valuation was the one prevailing on the date the Collector granted permission. On that basis, the resolution was held applicable to pending cases.

                          Conclusion: The relevant date was the date of permission and the resolution applied to pending matters.

                          Final Conclusion: The statutory restriction on transfer, the premium mechanism based on jantri, and the application of the 4.7.2008 resolution to pending cases were all sustained, and all connected petitions, appeals and civil applications failed.

                          Ratio Decidendi: A statutory restriction on transfer of land granted under agrarian reform legislation, coupled with a premium payable to the State as a condition for permission, is constitutionally valid where the statute discloses clear policy guidance; and the premium may be assessed with reference to the valuation prevailing on the date permission is granted, even in pending matters.


                          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