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>Madras Estates Act upheld, lease termination valid. Legislative competence and notice requirements dismissed.</h1> The court upheld the validity of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, and the termination of the lease by the State of ... - Issues Involved:1. Legislative competence of the Madras Legislature regarding fisheries in the seas.2. Legislative competence concerning interstate trade and commerce.3. Validity of the termination of the lease without three months' notice as required by Section 20 of the Act.Issue-wise Detailed Analysis:1. Legislative Competence of the Madras Legislature Regarding Fisheries in the Seas:The petitioners argued that the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, was beyond the legislative competence of the Madras Legislature as it related to fisheries in the seas, which are outside the territory of the State. The court examined the history and nature of the chank fisheries off the coast of Ramanathapuram and concluded that the Act was in substance a legislation in respect of land and land tenures, which is within the jurisdiction of the State. The court cited various precedents to support the principle that legislation within the legislative competence of a State is valid even if it incidentally affects subjects beyond its jurisdiction. The court held that the right to the fishery in the seas was incidental to the effective legislation on land tenures and, therefore, within the legislative competence of the Madras Legislature.2. Legislative Competence Concerning Interstate Trade and Commerce:The petitioners contended that the Act was a legislation on interstate trade and commerce, which is exclusively within the competence of the Union under Entry 42 of the Union List. The court dismissed this contention, stating that the Act was passed when the Government of India Act, 1935, was in force, which did not have a corresponding entry. Furthermore, the notice dated 13-3-1951 was not a law as defined in Articles 245 and 246 of the Constitution. The court held that the Act was not a legislation on interstate commerce but on fisheries, which is within the competence of the State Legislature under Entry 21 of the State List.3. Validity of the Termination of the Lease Without Three Months' Notice:The petitioners argued that the termination of the lease on 13-3-1951 was invalid as it did not provide the three months' notice required by Section 20 of the Act. The court examined the provisions of Section 20 and its provisos. It concluded that the lease, created on 1-7-1946 for a period of ten years, fell within the purview of the second proviso, which states that rights created after 1-7-1945 for a period exceeding one year are not enforceable against the Government. The court held that the notice dated 13-3-1951 was valid under the second proviso and did not require three months' notice.Conclusion:The court dismissed the petition, upholding the validity of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, and the termination of the lease by the State of Madras. The court awarded costs to the first respondent, with an advocate's fee of Rs. 250.

        Topics

        ActsIncome Tax
        No Records Found