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 :

        2009 (3) TMI 1087 - 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

        Forest conservation limits State power to regularize old encroachments only with prior Central approval. Section 2 of the Forest (Conservation) Act, 1980 bars any post-25.10.1980 State action de-reserving forest land, permitting non-forest use, or assigning ...
                      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.

                          Forest conservation limits State power to regularize old encroachments only with prior Central approval.

                          Section 2 of the Forest (Conservation) Act, 1980 bars any post-25.10.1980 State action de-reserving forest land, permitting non-forest use, or assigning forest land by lease or otherwise without prior Central approval, and the provision must be read to advance forest conservation. The article also explains that pre-1.1.1977 encroachments may be regularized only where the State had already taken a qualifying pre-Act decision and the Central Government approves the proposal subject to conservation conditions such as demarcation and compensatory afforestation. Approved regularization of old encroachments is distinct from any future proposal, which still requires prior approval and conformity with the Act and guidelines.




                          Issues: (i) Whether Section 2 of the Forest (Conservation) Act, 1980 is prospective in operation so as to require prior approval of the Central Government for any post-25.10.1980 order permitting use of forest land for non-forest purpose, lease or assignment; (ii) whether the State Government could validly regularize pre-1.1.1977 forest encroachments by assignment of land after obtaining Central approval, and whether the High Court's contrary declaration was sustainable.

                          Issue (i): Whether Section 2 of the Forest (Conservation) Act, 1980 is prospective in operation so as to require prior approval of the Central Government for any post-25.10.1980 order permitting use of forest land for non-forest purpose, lease or assignment?

                          Analysis: Section 2 contains a non obstante clause and restricts any State action directing de-reservation of forest, use of forest land for non-forest purpose, or assignment by lease or otherwise, except with prior approval of the Central Government. The statutory object is conservation of forests and prevention of further depletion, and the provision must be interpreted to advance that object. Earlier use of forest land for non-forest purposes prior to the Act does not permit fresh post-Act orders extending, renewing, or authorising such use without approval. The settled position is that after 25.10.1980 the State cannot act suo motu in respect of forest land.

                          Conclusion: The provision is prospective in the sense that post-25.10.1980 orders affecting forest land require prior Central approval; the High Court's broad contrary declaration was unsustainable.

                          Issue (ii): Whether the State Government could validly regularize pre-1.1.1977 forest encroachments by assignment of land after obtaining Central approval, and whether the High Court's contrary declaration was sustainable?

                          Analysis: The record showed that the State had taken a pre-1980 policy decision to regularize only encroachments made before 1.1.1977 and to evict later encroachments, and the Central Government granted approval subject to conditions including demarcation and compensatory afforestation. That approval was consistent with the Central guidelines permitting consideration of old encroachments where the State had already taken a pre-25.10.1980 regularization decision. The Court found no legal infirmity in the regularization of 28,588.159 hectares already approved. As to the further 10,000 hectares, no final State decision had yet been taken, so the challenge was premature, though any future proposal would require prior Central approval and consideration of the Act's object and guidelines.

                          Conclusion: The regularization already approved was upheld, future regularization would require prior Central approval, and the High Court's finding that questioned the approved regularization was set aside.

                          Final Conclusion: The appeal succeeded only to the extent of correcting the legal position on Section 2 and setting aside the unsustainable declaration of the High Court, while sustaining the approved regularization of pre-1.1.1977 encroachments and insisting on prior Central approval for any future assignment of forest land.

                          Ratio Decidendi: After 25.10.1980, no State Government can de-reserve forest land, permit non-forest use, or assign forest land by lease or otherwise except with prior approval of the Central Government; pre-Act regularization is permissible only where the State had already taken a qualifying decision before the Act and the Central Government approves it in accordance with the conservation guidelines.


                          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