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 / 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 :

        1971 (2) TMI 130 - 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

        Territorial jurisdiction, natural justice, merger, and statutory revocation governed the failed challenge to a mining grant. Territorial jurisdiction under Article 226(1A) was upheld because service of the effective orders at the petitioner's Calcutta address formed part of 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.

                          Territorial jurisdiction, natural justice, merger, and statutory revocation governed the failed challenge to a mining grant.

                          Territorial jurisdiction under Article 226(1A) was upheld because service of the effective orders at the petitioner's Calcutta address formed part of the cause of action, defeating the objection that the respondents were outside the Court's reach. The revocation of the mining grant was treated as void for breach of natural justice because it was made without a reasonable opportunity to show cause, although communication of the substance of the order was held sufficient. Relief was nevertheless barred because the revocation had merged in an unchallenged revisional order of the Central Government. The grant also stood revoked by operation of Rule 28A, as the lease had not been executed within the prescribed time.




                          Issues: (i) whether the High Court had territorial jurisdiction under Article 226(1A) of the Constitution of India when part of the cause of action arose within its jurisdiction; (ii) whether the revocation of the mining grant was invalid for breach of natural justice and for want of effective communication; (iii) whether the writ could succeed without challenging the Central Government's revisional order, having regard to the doctrine of merger; and (iv) whether the grant had already stood revoked by operation of Rule 28A of the Mineral Concession Rules, 1949.

                          Issue (i): Whether the High Court had territorial jurisdiction under Article 226(1A) of the Constitution of India when part of the cause of action arose within its jurisdiction.

                          Analysis: Service of the effective orders at the petitioner's Calcutta address was held to give rise to a part of the cause of action within the territorial limits of the Court. On that basis, the amendment enlarging writ jurisdiction was applied to negative the objection that the respondents were outside jurisdiction.

                          Conclusion: The objection to territorial jurisdiction failed.

                          Issue (ii): Whether the revocation of the mining grant was invalid for breach of natural justice and for want of effective communication.

                          Analysis: The grant conferred a valuable right to obtain execution of the lease, and revocation on the footing of default required an objective determination and a reasonable opportunity to show cause. The revocation was made without such opportunity, and the Court treated the revocation as vitiated by breach of natural justice. The memo communicating the substance of the order was treated as sufficient communication of the revocation for legal purposes.

                          Conclusion: The revocation was void for breach of natural justice.

                          Issue (iii): Whether the writ could succeed without challenging the Central Government's revisional order, having regard to the doctrine of merger.

                          Analysis: The revocation was carried in revision to the Central Government, and the revisional order was neither challenged nor sought to be set aside. The Court held that the original revocation had merged in the revisional order and that the petitioner could not obtain relief against the consequential notice without impeaching the final revisional determination.

                          Conclusion: Relief was barred because the Central Government's revisional order remained unchallenged.

                          Issue (iv): Whether the grant had already stood revoked by operation of Rule 28A of the Mineral Concession Rules, 1949.

                          Analysis: The formal lease had not been executed within the period prescribed by Rule 28A after the grant, and the statutory consequence of revocation followed by operation of law. That position left no subsisting legal foundation for the petitioner's claim, notwithstanding later correspondence or administrative steps.

                          Conclusion: The grant stood revoked by operation of law.

                          Final Conclusion: The challenge failed because the petitioner's foundational rights had already come to an end, and in any event the unchallenged revisional order prevented grant of relief against the impugned notice.

                          Ratio Decidendi: A writ petition challenging a consequential notice cannot succeed where the foundational order has merged into an unchallenged revisional order, and a mining grant may also cease by operation of the governing statutory rule when the lease is not executed within the prescribed time.


                          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