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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1947 (6) TMI 9 - 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

        Pre-emption rights under tenancy law arise on transfer itself, with statutory remedy exclusive and residuary limitation applying. A co-sharer tenant's right of pre-emption under Section 26(f) of the Bengal Tenancy Act arises from the transfer itself and is not defeated by the absence ...
                        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.

                              Pre-emption rights under tenancy law arise on transfer itself, with statutory remedy exclusive and residuary limitation applying.

                              A co-sharer tenant's right of pre-emption under Section 26(f) of the Bengal Tenancy Act arises from the transfer itself and is not defeated by the absence of notice under Section 26(c); the right extends to non-notified co-sharers. The statutory application under Section 26(f) was treated as the exclusive mode of enforcement, so an ordinary civil suit was barred. In the absence of a special limitation period for a non-notified co-sharer, the residuary Article 181 of the Limitation Act applied, and an application filed within three years of the transfer was held to be within time.




                              Issues: (i) Whether a co-sharer tenant can exercise the right of pre-emption under Section 26(f) of the Bengal Tenancy Act even if no notice of transfer has been served under Section 26(c); (ii) whether the statutory application under Section 26(f) is the exclusive remedy, barring an ordinary civil suit; (iii) whether an application by a non-notified co-sharer is governed by Article 181 of the Limitation Act and is therefore within time if filed within three years of the transfer.

                              Issue (i): Whether a co-sharer tenant can exercise the right of pre-emption under Section 26(f) of the Bengal Tenancy Act even if no notice of transfer has been served under Section 26(c).

                              Analysis: The right of pre-emption was held to arise from the transfer itself and not to depend on service of notice. The notice provision was treated as regulating applications in notified cases, while the substantive right under Section 26(f) was held to extend to all co-sharer tenants. The absence of notice could not defeat the right, since that would permit the purchaser to nullify the section by withholding notice.

                              Conclusion: Yes. The right of pre-emption is available to a co-sharer tenant even without service of notice under Section 26(c).

                              Issue (ii): Whether the statutory application under Section 26(f) is the exclusive remedy, barring an ordinary civil suit.

                              Analysis: The right of pre-emption was created by the statute together with the mode of enforcement. Where a statute creates a right and prescribes the manner of enforcing it, that mode is ordinarily exclusive. On that basis, the remedy was held to be confined to the application contemplated by Section 26(f), and not an ordinary suit.

                              Conclusion: Yes. The remedy under Section 26(f) is exclusive and an ordinary civil suit is barred.

                              Issue (iii): Whether an application by a non-notified co-sharer is governed by Article 181 of the Limitation Act and is therefore within time if filed within three years of the transfer.

                              Analysis: The Court rejected the view that a period of four months from knowledge or a vague standard of reasonable time could be imported into the section. In the absence of a specific period for non-notified co-sharers, the residuary Article 181 was held applicable. Since the application is one made under a procedure regulated by the Civil Procedure Code, the residuary limitation applied and the applicant was allowed three years from the date when the right accrued, namely the date of transfer.

                              Conclusion: Yes. Article 181 of the Limitation Act applies, and the application was within limitation.

                              Final Conclusion: The petitioner succeeded on all substantial issues. The pre-emption application was maintainable without notice, the statutory remedy was exclusive, and the proceeding was not time-barred; the matter was therefore sent back for an order of pre-emption in accordance with law.

                              Ratio Decidendi: Where a statute creates a right of pre-emption and prescribes the mode of enforcement, the right is not defeated by non-service of notice unless the statute expressly makes notice a condition precedent, and in the absence of a special limitation period the residuary limitation provision applies.


                              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