Just a moment...

Top
Help
×

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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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 :

        📋
        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

        <h1>Court clarifies jurisdiction under Code of Criminal Procedure and Constitution, dismisses appeal on Cantonments Act rent recovery.</h1> The appellant's arguments regarding the jurisdiction of the Sessions Judge and High Court under Sections 435/439 of the Code of Criminal Procedure were ... - Issues Involved:1. Jurisdiction of Sessions Judge and High Court under Sections 435/439 of the Code of Criminal Procedure.2. Interpretation of Section 259 of the Cantonments Act regarding the recovery of arrears of rent.Issue-wise Detailed Analysis:1. Jurisdiction of Sessions Judge and High Court under Sections 435/439 of the Code of Criminal Procedure:The appellant argued that the magistrate, acting under Section 259 of the Cantonments Act, is a persona designata, and therefore, his order is not revisable under Sections 435/439 of the Code of Criminal Procedure. The Sessions Judge and the High Court had no jurisdiction to interfere with that order under these provisions. However, this point was not raised before the appeal in the Supreme Court. The Court noted that although a question of jurisdiction can be raised at any stage, it decided not to permit the appellant to raise this point at this late stage. The Court opined that even if the High Court might not have jurisdiction under Sections 435/439, it could interfere under Article 227 of the Constitution. Therefore, the appellant's contention was not allowed.2. Interpretation of Section 259 of the Cantonments Act regarding the recovery of arrears of rent:The primary question was whether arrears of rent due under a lease could be recovered under Section 259 of the Cantonments Act. The relevant part of Section 259 reads: 'Notwithstanding anything elsewhere contained in this Act, arrears of any tax, rent on land and buildings and any other money recoverable by a Board or a Military Estate Officer under this Act or the rules made thereunder may be recovered...'The Court examined whether 'rent on land and buildings' is governed by 'recoverable by a Board or a Military Estates Officer under this Act or the rules made thereunder.' It concluded that rent on land and buildings could only be recovered under Section 259 if such rent is claimable by a Board under the Act or the rules. The Court referred to previous decisions, including Banarsi Das v. Cantonment Authority Ambala Cantonment, which supported this view.The appellant argued that the Board's power to claim rent under the Act and the Rules should allow for recovery under Section 259. However, the Court noted that the right to claim rent arises from the lease, not directly from the Act or the Rules. Therefore, Section 259(1) cannot be applied to a simple case of money due to the Board on a contract of lease.The Court acknowledged that Section 257 of the Act provides an example where the Board can claim rent from a tenant of an owner under specific circumstances. However, for general leases between the Board and a tenant, Section 259 does not apply.The Court also addressed the appellant's concern that the Board would be unable to recover rent by suit if Section 259 were interpreted narrowly. The Court clarified that the section does not bar the Board from recovering rent by suit under the general law of the land. The provision for recovery by suit in Section 259 is an alternative method and does not affect the Board's right to recover rent through general legal means.In conclusion, the Court agreed with the High Court that the rent in this case was not claimable by the Board under the Act or the Rules but only under the lease. Therefore, Section 259(1) does not apply to the recovery of such rent by application to a magistrate.Separate Judgment:Mudholkar, J., delivered a separate judgment agreeing with the appellant's interpretation of Section 259. He argued that the section should be construed liberally and not narrowly, allowing the Board to recover rent due under a lease. However, the majority opinion prevailed, and the appeal was dismissed.Order by Court:In accordance with the majority opinion, the appeal was dismissed.

        Topics

        ActsIncome Tax
        No Records Found