Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
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: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    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
      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

        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 rules in favor of DMRC, denies enhanced compensation under Act of 2013. Clarifies Section 24(2) proviso application.</h1> <h3>Delhi Metro Rail Corporation Ltd Versus Tarun Pal Singh and Ors</h3> Delhi Metro Rail Corporation Ltd Versus Tarun Pal Singh and Ors - TMI Issues Involved:1. Applicability of Section 24(1)(b) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (the Act of 2013).2. Interpretation of the proviso to Sub-section (2) of Section 24 of the Act of 2013.3. Continuation of land acquisition proceedings under the Land Acquisition Act, 1894 (the Act of 1894).Detailed Analysis:1. Applicability of Section 24(1)(b) of the Act of 2013:The core issue was whether the provision of Section 24(1)(b) of the Act of 2013 is governed by the proviso to Sub-section (2) of Section 24 or if it should be read as part of Section 24(2). The land acquisition for Delhi Metro Railways was initiated under the Act of 1894, and the award was pronounced on 14.09.2011. The compensation was deposited by the Delhi Metro Rail Corporation Ltd. (DMRC) before the commencement of the Act of 2013. The High Court directed that compensation should be paid under the Act of 2013, which DMRC contested.2. Interpretation of the Proviso to Sub-section (2) of Section 24 of the Act of 2013:The Supreme Court discussed the rules regarding the construction of provisos, emphasizing that a proviso is meant to qualify or except something from the main enactment and should not be construed as enlarging the scope of the enactment. The Court held that the proviso to Section 24(2) must be read as part of Section 24(2) and not Section 24(1)(b). This interpretation avoids inconsistency and ensures that the legislative intent is preserved. The proviso to Section 24(2) deals with a situation where the award has been made five years or more prior to the commencement of the Act of 2013, and if compensation for the majority of land holdings has not been deposited, the acquisition does not lapse, but the beneficiaries are entitled to compensation under the Act of 2013.3. Continuation of Land Acquisition Proceedings under the Act of 1894:The Court clarified that Section 24(1)(b) of the Act of 2013 provides that if an award has been made under the Act of 1894, the proceedings shall continue under the provisions of the Act of 1894 as if it had not been repealed. This provision is distinct from Section 24(2), which applies if the award was made five years or more before the commencement of the Act of 2013, and either possession has not been taken or compensation has not been paid. The Court concluded that the High Court erred in holding that the compensation is required to be paid under the Act of 2013, as the proviso to Section 24(2) does not apply to the present case where the award was made within five years before the commencement of the Act of 2013.Conclusion:The Supreme Court set aside the High Court's decision, ruling that the respondents are not entitled to compensation under the Act of 2013. The appeals by DMRC were allowed, and the special leave petitions seeking enhanced compensation under the Act of 2013 were dismissed. The Court reaffirmed that the proviso to Section 24(2) should be read as part of Section 24(2) and not Section 24(1)(b), ensuring that the legislative intent and the distinct application of these provisions are maintained.

        Topics

        ActsIncome Tax
        No Records Found