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 :

        1898 (2) TMI 1 - Other - 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

        Mitakshara law and ancestral title: self-acquired immovable property remained freely alienable, and foreclosure broke ancestral character. The sanad was construed as giving the grantee the malikana as heritable property, not as an absolute gift to a future unidentified heir. Under 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.

                              Mitakshara law and ancestral title: self-acquired immovable property remained freely alienable, and foreclosure broke ancestral character.

                              The sanad was construed as giving the grantee the malikana as heritable property, not as an absolute gift to a future unidentified heir. Under the Mitakshara law, a Hindu father may alienate or gift self-acquired immovable property, because the restrictive texts were treated as moral, not disabling, rules. On the facts, the village was treated as self-acquired property: a valid foreclosure had broken the ancestral title, and later acquisition did not restore its ancestral character. The objection that the decree was void due to an allegedly improperly appointed judge also failed, as the statute permitted appointment of an acting judge and imposed no immediate time-limit.




                              Issues: (i) whether the malikana grant created an absolute heritable interest in favour of the grantee and his heirs; (ii) whether, under the Mitakshara law, a Hindu father could validly alienate or gift self-acquired immovable property; (iii) whether the village in dispute was ancestral property or self-acquired property; and (iv) whether the High Court decree was void because one of the judges was said to have been improperly appointed.

                              Issue (i): whether the malikana grant created an absolute heritable interest in favour of the grantee and his heirs

                              Analysis: The language of the sanad was construed as conferring on the grantee the whole income for life and the malikana allowance as part of his heritable estate. The expression referring to his heir was read as indicating succession to the allowance from generation to generation, not as creating a separate absolute gift to some future unidentified heir.

                              Conclusion: The grant was held to vest the malikana as heritable property in the grantee, and this part of the appellant's claim failed.

                              Issue (ii): whether, under the Mitakshara law, a Hindu father could validly alienate or gift self-acquired immovable property

                              Analysis: The conflicting passages of the Mitakshara and the commentaries were reconciled by treating the restrictive text as expressing a moral injunction rather than an absolute rule of incapacity. The reasoning of authoritative writers and the preponderance of judicial decisions were accepted as supporting the view that self-acquired property may be freely dealt with by its owner, subject to the spiritual obligations recognised by Hindu law.

                              Conclusion: It was held that, under the Mitakshara law, a father has power to alienate self-acquired property, including immovable property, and the challenge to the gift failed.

                              Issue (iii): whether the village in dispute was ancestral property or self-acquired property

                              Analysis: The earlier foreclosure of the mortgaged estate was treated as genuine and effective. That foreclosure broke the ancestral title, and the property was afterwards reacquired by Jaswant through later transactions. On the facts, the village was therefore not shown to retain its ancestral character.

                              Conclusion: The village was held to be self-acquired property, and the appellant's claim to treat it as ancestral was rejected.

                              Issue (iv): whether the High Court decree was void because one of the judges was said to have been improperly appointed

                              Analysis: The objection was held to disclose no legal basis. The relevant statute gave power to appoint an acting judge on a vacancy, and it prescribed no time-limit requiring immediate appointment or appointment within a reasonable time. No restriction could be implied by the court.

                              Conclusion: The appointment objection failed and did not affect the validity of the decree.

                              Final Conclusion: The appellant failed on every substantive and procedural ground, and the decree under appeal stood undisturbed.

                              Ratio Decidendi: Under the Mitakshara law, self-acquired immovable property of a Hindu father is freely alienable, and a property that has lost its ancestral character by valid foreclosure and later acquisition cannot be treated as ancestral in the hands of the subsequent holder.


                              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