Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

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 :

        1958 (11) TMI 44 - 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

        Land reform provisions upheld as ancillary measures; legislative competence turned on acquisition purpose, and jagirdars were treated as intermediaries. Sections 8 and 38 of the Ajmer Abolition of Intermediaries and Land Reforms Act, 1955 were treated as ancillary to the main abolition scheme and therefore ...
                      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.

                          Land reform provisions upheld as ancillary measures; legislative competence turned on acquisition purpose, and jagirdars were treated as intermediaries.

                          Sections 8 and 38 of the Ajmer Abolition of Intermediaries and Land Reforms Act, 1955 were treated as ancillary to the main abolition scheme and therefore protected under Article 31-A(1)(a); retrospective operation and rent regulation were upheld as measures to prevent defeat of the reform law. Legislative competence was found under the relevant acquisition entry and the Government of Part C States Act, 1951 because the controlling factor was the purpose of acquisition, not the post-acquisition vesting of title. A jagirdar was held to be an intermediary as the holder of an estate, so jagir estates were liable to vest under the Act.




                          Issues: (i) Whether sections 8 and 38 of the Ajmer Abolition of Intermediaries and Land Reforms Act, 1955 were valid and protected as ancillary provisions under Article 31-A(1)(a) of the Constitution. (ii) Whether the Ajmer legislature had competence to enact the Act under the relevant constitutional entries and the Government of Part C States Act, 1951. (iii) Whether jagirdars were included within the definition of intermediary and their jagir estates were liable to vest under the Act.

                          Issue (i): Whether sections 8 and 38 of the Ajmer Abolition of Intermediaries and Land Reforms Act, 1955 were valid and protected as ancillary provisions under Article 31-A(1)(a) of the Constitution.

                          Analysis: Section 8 authorised cancellation of leases granted after 1 June 1950 where the leases were not made in the normal course of management but in anticipation of abolition legislation. The provision was treated as retrospective in operation, but retrospective legislation was not beyond legislative power. It was held to be ancillary to the main object of the Act, namely abolition of intermediaries, because it prevented transactions designed to defeat the statutory scheme. Section 38 fixed the maximum rent at one and a half times the land revenue so as to discourage rack-renting and to promote personal cultivation by the allottees. It was therefore also regarded as ancillary and necessary to carry out the purpose of the Act.

                          Conclusion: Sections 8 and 38 were valid and protected under Article 31-A(1)(a) of the Constitution.

                          Issue (ii): Whether the Ajmer legislature had competence to enact the Act under the relevant constitutional entries and the Government of Part C States Act, 1951.

                          Analysis: The power to legislate under Entry 36 of List II turned on whether the acquisition was for purposes other than those of the Union, not on the destination of title after acquisition. Section 21 of the Government of Part C States Act, 1951 empowered the Ajmer Legislative Assembly to legislate on matters in List II and List III, including acquisition of property for non-Union purposes. The Act was held to be one for acquiring estates within the State for State purposes, even if the property might vest in the Union or the President after acquisition. The vesting issue did not control legislative competence under the entry.

                          Conclusion: The Ajmer legislature was competent to enact the Act.

                          Issue (iii): Whether jagirdars were included within the definition of intermediary and their jagir estates were liable to vest under the Act.

                          Analysis: The Act defined intermediary as a holder of an estate and included a jagirdar. The Court treated a jagirdar as the proprietor and holder of the jagir estate, not merely as an assignee of land revenue divorced from ownership. The statutory and historical materials showed that the jagir grants were estates and that the holder's entire interest in the estate was within the Act. Accordingly, the attempt to split the jagirdar's revenue-assignee character from his proprietary character was rejected.

                          Conclusion: Jagirdars were intermediaries for the purposes of the Act and their jagir estates were liable to vest in the State Government.

                          Final Conclusion: All substantial challenges failed, and the petitions were dismissed.

                          Ratio Decidendi: A provision ancillary to a land reform law is protected when it is necessary to make the principal acquisition scheme effective, legislative competence under the acquisition entries depends on the purpose of acquisition and not on post-acquisition vesting, and a jagirdar who is the holder of an estate falls within the statutory definition of intermediary.


                          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