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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.

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        Case ID :

        2009 (7) TMI 1340 - SC - Indian Laws

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        Inclusive definition of land covers agricultural tanks used to support irrigation and horticulture under the Bihar ceiling law. An inclusive statutory definition of 'land' must be read to enlarge its ordinary meaning where the text expressly covers land used or capable of being ...
                      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.

                            Inclusive definition of land covers agricultural tanks used to support irrigation and horticulture under the Bihar ceiling law.

                            An inclusive statutory definition of "land" must be read to enlarge its ordinary meaning where the text expressly covers land used or capable of being used for agriculture or horticulture, together with specified categories such as orchards, pasturage, forest land, homestead and land perennially submerged under water. On that construction, the Act also contemplates water-covered land in appropriate cases, and the reference to a tank appurtenant to a homestead supports inclusion of tanks serving agricultural or horticultural use. The phrase "even land" in the relevant provision is directed to level land submerged under water and does not exclude tanks used for irrigation or agricultural support. A tank meant to provide water for agricultural or horticultural purposes is land within the Act.




                            Issues: Whether a tank used for agricultural or horticultural purposes falls within the definition of "land" under Section 2(f) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961.

                            Analysis: The definition of "land" is an inclusive one and enlarges the ordinary meaning of the term. Section 2(f) not only refers to land used or capable of being used for agriculture or horticulture, but also includes specific categories such as orchards, kharhur, pasturage, forest land, homestead and land perennially submerged under water. The reference in Explanation I to a tank appurtenant to a homestead, and the inclusion in Section 4(f) of "even land perennially submerged under water" as Class VI land, show that the statute contemplates land under water bodies in appropriate cases. The words "even land" indicate level land submerged under water and exclude riverbeds, not tanks used for irrigation or agricultural support. The object of the Act cannot be used to defeat the plain and expanded statutory language.

                            Conclusion: A tank meant to provide water for agricultural or horticultural purposes is land within the meaning of the Act.

                            Ratio Decidendi: Where a statute employs an inclusive definition that expressly enlarges the ordinary meaning of "land", courts must give effect to the expanded statutory text and treat land supporting or appurtenant to agricultural use, including tanks used for such purposes, as covered by the definition.


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