Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        2015 (12) TMI 1848 - SC - 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

        Supreme Court upholds Shri Jagannath Temple Act over Orissa Estate Abolition Act The Supreme Court held that the Shri Jagannath Temple Act, 1955 prevails over the Orissa Estate Abolition Act, 1951 regarding the properties of Lord ...
                      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.

                            Supreme Court upholds Shri Jagannath Temple Act over Orissa Estate Abolition Act

                            The Supreme Court held that the Shri Jagannath Temple Act, 1955 prevails over the Orissa Estate Abolition Act, 1951 regarding the properties of Lord Jagannath Temple. The vesting of the temple's lands in the State by the 1974 notification was deemed invalid, and the lands remained vested in the Temple Committee. The Math's claim under the OEA Act was also found invalid. The Court set aside the High Court's judgment, quashed the relevant notification, and provisions of the OEA Act concerning the temple's lands. The appeals by the Temple Committee were allowed, while those by the Respondent Math were dismissed.




                            Issues Involved:

                            1. Whether the suit lands can vest in the Respondent Math in light of the provisions of the Shri Jagannath Temple Act, 1955Rs.
                            2. Whether the Math had the right to prefer claim rights in respect of the Temple Lands and initiate proceedings under the OEA Act, 1951 by virtue of being an intermediaryRs.
                            3. What orderRs.

                            Detailed Analysis:

                            Issue 1: Vesting of Suit Lands in Respondent Math

                            The court examined the provisions of the Shri Jagannath Temple Act, 1955, and the Orissa Estate Abolition Act, 1951. The Temple Act, 1955, provides for the administration and governance of Shri Jagannath Temple at Puri and its endowments, vesting all properties in the Shri Jagannath Temple Managing Committee. The OEA Act, 1951, aimed to abolish intermediary interests and vest them in the State. The court noted that the Temple Act, 1955, being a special law, overrides the general provisions of the OEA Act, 1951. The court held that the decision in Lord Jagannath's case, which upheld the notification vesting the estate in the State, was per incuriam for not considering the Temple Act, 1955. The Temple Act's provisions, which vest the temple's properties in the managing committee, take precedence over the OEA Act. Thus, the vesting of the suit lands in the State by the 1974 notification was invalid.

                            Issue 2: Right of Math to Claim Lands Under OEA Act, 1951

                            The court examined whether the Respondent Math had the right to file a claim under Sections 6 and 7 of the OEA Act, 1951. The court found that the Math's claim lacked proper documentation and was not filed before the competent authority, i.e., the Collector. The Tahsildar, who passed the order in favor of the Math, only had administrative powers and not quasi-judicial authority under the OEA Act. Thus, the Math's claim was invalid. Furthermore, the court reiterated that the Temple Act, 1955, vested the lands in the Temple Committee, and the OEA Act could not divest this statutory vesting.

                            Issue 3: Order

                            The court set aside the High Court's judgment and the notification dated 18.03.1974, which vested the estate of Lord Jagannath in the State. It struck down the first part of the proviso to Section 2(oo) of the OEA Act, 1951, which pertained to the properties of Lord Jagannath Temple at Puri. The court clarified that this judgment would not affect previously settled claims under the OEA Act, 1951, concerning the temple's lands. Consequently, the appeals by the Temple Committee were allowed, and those by the Respondent Math were dismissed.

                            Conclusion:

                            The Supreme Court held that the provisions of the Shri Jagannath Temple Act, 1955, take precedence over the Orissa Estate Abolition Act, 1951, concerning the properties of Lord Jagannath Temple. The vesting of the temple's lands in the State by the 1974 notification was invalid, and the lands remained vested in the Temple Committee. The Math's claim under the OEA Act was also invalid. The court set aside the High Court's judgment and quashed the relevant notification and provisions of the OEA Act to the extent they applied to the temple's lands.
                            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