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.
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:
RelevanceDefaultDate
    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>Supreme Court Quashes Deputy Collector's Orders, Invalidates Declarations, and Awards Costs</h1> <h3>Ramanlal Gulabchand Shah and Ors. Versus The State of Gujarat and Ors.</h3> The Supreme Court allowed the appeals, quashing the orders of the Deputy Collector. The Court found that the amendment to Section 65 did not have the ... - Issues Involved:1. Constitutionality of the amendment to Section 65 of the Bombay Tenancy and Agricultural Lands Act, 1948.2. Breach of principles of natural justice.3. Validity of the declaration made by the Deputy Collector under Section 65.4. The extent of the powers and discretion granted to the officer under the amended Section 65.5. The interpretation and application of Articles 31A and 31B of the Constitution.6. The definition and scope of 'agriculture' and 'cultivation' under the Act.Issue-wise Detailed Analysis:1. Constitutionality of the Amendment to Section 65:The primary issue was whether the amendment of Section 65 by Bombay Act XIII of 1956, which added the words 'or the full and efficient use of the land has not been made for the purpose of agriculture, through the default of the holder or any other cause whatsoever not beyond his control,' had the protection of Articles 31A and 31B of the Constitution. The Court held that Article 31-B, which provides protection to statutes listed in Schedule IX, could not be invoked as the amendment was not considered when the Constitution was amended. The amendment was seen as extending the Act into new fields, which was beyond the competence of the State legislature.2. Breach of Principles of Natural Justice:The appellants argued that the Deputy Collector did not hear the parties before making the declaration, thus breaching the principles of natural justice. The Court noted that the parties had denied the allegations and provided evidence of continuous cultivation. The Deputy Collector's declaration, based on the Mamlatdar's report, was questioned for not considering the appellants' statements and evidence adequately.3. Validity of the Declaration under Section 65:The declaration made by the Deputy Collector was challenged on the grounds that it was based on incorrect facts and did not consider relevant factors. The appellants argued that they had been cultivating the land by raising grass, which is included in the definition of 'agriculture' under the Act. The Court found that the Deputy Collector's decision was based on a subjective determination without clear standards, making the declaration invalid.4. Powers and Discretion under the Amended Section 65:The appellants contended that the amended Section 65 granted excessive power and discretion to the officer without objective standards. The Court agreed, stating that the law did not provide clear criteria for determining inefficient cultivation or the circumstances under which different types of cultivation could be imposed. This lack of clarity and the subjective nature of the officer's decision-making process were deemed unreasonable.5. Interpretation and Application of Articles 31A and 31B:The Court examined whether the amendment could be protected under Article 31-A, which allows for the acquisition or modification of property rights in the public interest. The Court concluded that the amendment did not constitute an acquisition by the State or an extinguishment of rights but rather a suspension of management rights. Furthermore, the management was not limited to a specific period, which is a requirement under Article 31-A(1)(b). Therefore, the amendment could not claim protection under Article 31-A.6. Definition and Scope of 'Agriculture' and 'Cultivation':The Court analyzed the definitions provided in the Act, noting that 'agriculture' includes the raising of grass and 'cultivation' involves tilling the land for agricultural produce. The appellants' activities of raising grass for fodder were considered valid agricultural operations. The Court emphasized that the law must clearly establish what constitutes inefficient cultivation and provide an opportunity for the cultivator to change their methods before taking over the land.Conclusion:The Supreme Court allowed the appeals, quashing the orders of the Deputy Collector. The Court found that the amendment to Section 65 did not have the protection of Articles 31A and 31B, breached principles of natural justice, and granted excessive discretion to the officer without clear standards. The declarations made under the amended Section 65 were deemed invalid, and the appeals were allowed with costs.

        Topics

        ActsIncome Tax
        No Records Found