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 :

        1961 (12) TMI 117 - 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 West Bengal Land Act, 1948 Validity, Clarifies Property Rights The Supreme Court upheld the validity of the West Bengal Land (Requisition and Acquisition) Act, 1948, dismissing the appeal challenging its ...
                        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.

                            Supreme Court Upholds West Bengal Land Act, 1948 Validity, Clarifies Property Rights

                            The Supreme Court upheld the validity of the West Bengal Land (Requisition and Acquisition) Act, 1948, dismissing the appeal challenging its constitutionality under Art. 19(1)(f). The Court clarified that the Act's provisions for land requisition and acquisition by the State were consistent with the legal framework post the Fourth Amendment, distinguishing between property acquisition/requisition by the State and other forms of property deprivation. The decision affirmed the High Court's ruling, emphasizing the continued validity of laws related to acquisition by the State under the Constitution.




                            Issues:
                            Validity of the West Bengal Land (Requisition and Acquisition) Act, 1948 under Art. 19(1)(f) of the Constitution.

                            Detailed Analysis:

                            Issue: Validity of the West Bengal Land (Requisition and Acquisition) Act, 1948 under Art. 19(1)(f) of the Constitution.

                            Analysis:
                            The case involved a challenge to the West Bengal Land (Requisition and Acquisition) Act, 1948, where the appellants questioned its validity under Art. 19(1)(f) of the Constitution. The Act allowed for requisition and acquisition of land by the State Government for various purposes related to community welfare and development, with provisions for compensation. An order was issued under the Act requisitioning certain lands, leading to the appellants filing a petition challenging the Act's validity. While multiple grounds were raised in the High Court, only the contention regarding Art. 19(1)(f) was pursued in the Supreme Court.

                            The High Court had previously dismissed the petition, citing precedents such as Babu Barkya Thakur v. The State of Bombay and Kavalappara Kochuni v. The State of Madras. The appellants argued that these decisions conflicted with each other, especially after the Constitution (Fourth Amendment) Act, 1955. They contended that the earlier decisions had lost their authority post the amendment. However, the Court clarified that the observations made in Babu Barkya Thakur's case regarding the applicability of Art. 19(1)(f) to laws of requisition or acquisition by the State were consistent with the legal framework post the Fourth Amendment.

                            The Court further analyzed the impact of the Fourth Amendment on Art. 31, distinguishing between acquisition/requisition of property by the State and deprivation of property through other means. It emphasized that post the amendment, clause (2) of Art. 31 specifically dealt with acquisition and requisition by the State, while clause (1) focused on other forms of property deprivation. The judgment in Kavalappara Kochuni's case clarified that the principles from earlier cases like Bhanji Munji's case were no longer applicable to cases of property deprivation through means other than requisition or acquisition by the State.

                            Ultimately, the Court held that the reasoning in Babu Barkya Thakur's case was not in conflict with Kavalappara Kochuni's case, as the latter did not directly address requisition or acquisition laws. The decision in Babu Barkya Thakur's case, which upheld the validity of laws related to acquisition by the State, was deemed consistent with the legal framework post the Fourth Amendment. Consequently, the appeal challenging the Act's validity under Art. 19(1)(f) was dismissed by the Supreme Court, affirming the High Court's decision and ruling in favor of the State.

                            In conclusion, the Supreme Court upheld the validity of the West Bengal Land (Requisition and Acquisition) Act, 1948, dismissing the appeal and emphasizing the legal framework post the Fourth Amendment in relation to property acquisition and requisition by the State under the Constitution.
                            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