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 :

        1921 (7) TMI 2 - 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

        Privy Council invalidates lease without trust. Matathipathi not trustees. Adverse possession not established. The Privy Council held that the permanent lease granted by the matathipathi was invalid as the property was not set apart on any specific trust. 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.
                        Provisions expressly mentioned in the judgment/order text.

                          Privy Council invalidates lease without trust. Matathipathi not trustees. Adverse possession not established.

                          The Privy Council held that the permanent lease granted by the matathipathi was invalid as the property was not set apart on any specific trust. The matathipathi and his successors were not considered "trustees" in the English sense but held the property as managers with beneficial interests. Article 134 of the Indian Limitation Act did not apply as the property was not conveyed in trust. The plaintiffs failed to establish adverse possession under Article 144 as the possession remained under a new tenancy. The defendants were not estopped from denying the plaintiffs' title. The High Court's decision was reversed, and the Subordinate Judge's order dismissing the suit was upheld.




                          Issues Involved:
                          1. Validity of the permanent lease granted by the matathipathi.
                          2. Whether the matathipathi and his successors are considered "trustees."
                          3. Application of Article 134 of the Indian Limitation Act.
                          4. Acquisition of title by adverse possession under Article 144 of the Indian Limitation Act.
                          5. Estoppel due to acceptance of rent by the 26th defendant.

                          Issue-wise Detailed Analysis:

                          1. Validity of the Permanent Lease Granted by the Matathipathi:
                          The plaintiffs argued that the permanent lease granted by Srinivasa in 1891 was binding on all his successors. However, the Subordinate Judge found that the property was "ordinary math property" and not set apart on any specific trust. The head of the math was not a bare trustee, and the income from the property was at his absolute disposal. The lease was thus deemed invalid as it was beyond the powers of the matathipathi to create a permanent lease binding on his successors.

                          2. Whether the Matathipathi and His Successors are Considered "Trustees":
                          The plaintiffs contended that Srinivasa and his successors were "trustees" of the math. The Subordinate Judge and the High Court of Madras held differing views. The High Court of Madras considered the head of the math as a "trustee," influenced by the judgment in Ram Parkash Das v. Anand Das. However, the Privy Council clarified that the term "trustee" in the English sense is not applicable to Hindu religious endowments. The head of the math holds the property as a manager with certain beneficial interests regulated by custom and usage, not as a trustee in the technical sense.

                          3. Application of Article 134 of the Indian Limitation Act:
                          The plaintiffs relied on Article 134, which prescribes a twelve-year limitation period for recovering possession of immoveable property conveyed in trust and subsequently transferred by the trustee for valuable consideration. The Privy Council held that Article 134 applies to specific trusts where property is "conveyed in trust." In this case, the property was not conveyed in trust but held for the general purposes of the math. Therefore, Article 134 was inapplicable.

                          4. Acquisition of Title by Adverse Possession under Article 144 of the Indian Limitation Act:
                          The plaintiffs alternatively argued that they had acquired title by adverse possession under Article 144, which prescribes a twelve-year limitation period for possession of immoveable property. The Privy Council found that the possession of the plaintiffs never became adverse during the lifetime of the second mahant, as the lease granted by the first mahant could only endure for his lifetime. The possession continued under a new tenancy created by the second mahant, and thus, the adverse possession claim failed.

                          5. Estoppel Due to Acceptance of Rent by the 26th Defendant:
                          The plaintiffs contended that the 26th defendant was estopped from denying their title due to the acceptance of rent. The Subordinate Judge held that there was no evidence that the 26th defendant or his agent accepted payment as rent for the plaint property with knowledge of its character. Therefore, the defendants were not estopped from denying the plaintiffs' title.

                          Conclusion:
                          The Privy Council concluded that neither Article 134 nor Article 144 of the Indian Limitation Act applied to this case. The plaintiffs did not acquire any title under these articles. The judgment and decree of the High Court of Madras were reversed, and the order of the Subordinate Judge dismissing the suit was restored with 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