Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    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
      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 :

        📋
        Contents
        Note

        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

        <h1>Court upholds validity of Section 87B, dismisses challenge under Constitution, suggests review by Central Govt.</h1> <h3>Narottam Kishore Dev Varma And Ors Versus Union Of India And Another</h3> Narottam Kishore Dev Varma And Ors Versus Union Of India And Another - 1964 AIR 1590, 1964 SCR (7) 55 Issues Involved:1. Validity of Section 87B of the Code of Civil Procedure (CPC).2. Alleged contravention of Articles 14 and 19(1)(f) of the Constitution.3. Historical and legislative background of Section 87B.4. Reasonableness of restrictions imposed by Section 87B.Detailed Analysis:1. Validity of Section 87B of the Code of Civil Procedure (CPC):The petitioners challenged the validity of Section 87B of the CPC, claiming it was ultra vires. Section 87B(1) applies provisions of Sections 85 and 86 of the CPC to Rulers of former Indian States, requiring the Central Government's sanction before any suit can be filed against them. The Court noted that the legislative background of Section 87B is rooted in historical agreements and covenants between the Central Government and Indian Princes, which aimed to ensure the privileges and dignities of the Rulers were respected post-independence.2. Alleged contravention of Articles 14 and 19(1)(f) of the Constitution:The petitioners argued that Section 87B contravenes Articles 14 and 19(1)(f) of the Constitution. Article 14 guarantees equality before the law, while Article 19(1)(f) protects the right to property. The Court dismissed the challenge under Article 14, referencing its decision in Mohan Lal Jain v. His Highness Maharaja Shri Sawai Man Singhji, where it was held that ex-Rulers form a distinct class, and the special treatment given to them is not unconstitutional discrimination. The Court also found that the restriction imposed by Section 87B on the petitioners' right under Article 19(1)(f) was reasonable, given the historical context and the need to honor the assurances given to the Rulers during the merger of Indian States with India.3. Historical and legislative background of Section 87B:The Court emphasized the importance of the historical and legislative background of Section 87B. The protection afforded to former Rulers under Section 87B is linked to the covenants and agreements made during the political integration of Indian States. Article 362 of the Constitution underscores the need to respect these agreements, which include privileges such as extra-territoriality and exemption from civil jurisdiction without Central Government sanction.4. Reasonableness of restrictions imposed by Section 87B:The Court found the restrictions imposed by Section 87B to be reasonable and in the public interest. It acknowledged that while these restrictions might cause hardship to individuals like the petitioners, they were necessary to maintain the assurances given to the Rulers during the integration of Indian States. The Court suggested that the Central Government should consider whether the operation of Section 87B should continue indefinitely, especially for transactions post-1950. It also advised that the Central Government should generally grant sanction for suits against former Rulers unless the claims are frivolous, to prevent discontent among litigants.Conclusion:The Court dismissed the writ petition, upholding the validity of Section 87B of the CPC. It emphasized the need to balance historical assurances with the principle of equality before the law and suggested that the Central Government should review the necessity of Section 87B's continued operation. There was no order as to costs.

        Topics

        ActsIncome Tax
        No Records Found