Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools 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 Tools

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 :

        1980 (7) TMI 274 - 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

        State's Appeals Dismissed, Cross-objections Partially Allowed in F.A. Nos. 437 & 440. Compensation & Interest Awarded. The State's appeals were dismissed, and cross-objections were partially allowed in F.A. Nos. 437 and 440. Statutory compensation and interest were to be ...
                        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.

                              State's Appeals Dismissed, Cross-objections Partially Allowed in F.A. Nos. 437 & 440. Compensation & Interest Awarded.

                              The State's appeals were dismissed, and cross-objections were partially allowed in F.A. Nos. 437 and 440. Statutory compensation and interest were to be paid proportionately from the date of dispossession. Cross-objections in other appeals were dismissed, and parties were directed to bear their own costs.




                              Issues Involved:
                              1. Value of compensation for vacant lands.
                              2. Value of compensation for buildings on acquired lands.
                              3. Jurisdiction of the Special Land Acquisition Judge to enhance compensation.
                              4. Cross-objections filed by claimants regarding compensation.

                              Detailed Analysis:

                              1. Value of Compensation for Vacant Lands:
                              In F.A. Nos. 437 and 440, the primary issue was the compensation for vacant lands. The Collector initially awarded compensation at Rs. 53,525 per acre, which was enhanced by the Civil Court to Rs. 3,000 per decimal (.01 acres). The Civil Court based its decision on Ext. 9, a sale deed from 1957, which indicated a value of Rs. 4,000 per katha (.015 acres). The Court reasoned that land values had likely increased by June 1962 due to inflation. The Government Pleader argued that transactions from 1961 should have been considered instead, but the Court found these transactions unreliable due to lack of evidence and potential familial bias. Consequently, the Court upheld the enhanced compensation, deeming it reasonable given the continuous rise in land values.

                              2. Value of Compensation for Buildings on Acquired Lands:
                              In F.A. Nos. 438 and 441, the issue was the compensation for buildings. The Civil Court awarded compensation based on the capital value of the buildings, calculated as twenty times the annual income. The Government Pleader contested the evidence of income, but the Court found sufficient corroboration from tenant testimonies and counter-foil rent receipts. The Court maintained the compensation awarded by the Civil Court, finding no merit in the State's appeal.

                              In F.A. Nos. 439 and 442, the issue also pertained to building compensation, specifically for buildings owned by Jyoti Finance Company. The Civil Court found the monthly income from the shops to be Rs. 925, based on tenant testimonies and counter-foil rent receipts. The Government Pleader's objections were dismissed, and the Court upheld the Civil Court's findings, affirming the compensation awarded.

                              3. Jurisdiction of the Special Land Acquisition Judge to Enhance Compensation:
                              The Government Pleader argued that the Special Land Acquisition Judge lacked jurisdiction to enhance compensation beyond what was claimed under Section 9 of the Act, citing Section 25(2). However, the Court noted that Section 9(3) requires notice to be served on all interested parties, and there was no evidence that such notice was served. The Court referenced a precedent (Sushila Devi v. State of Bihar) to support its stance that the absence of evidence of notice precluded the application of Section 25(1). The rate report indicated that objections under Section 9 had been filed, further undermining the Government Pleader's argument. Consequently, the Court rejected the jurisdictional objection, affirming the enhanced compensation.

                              4. Cross-Objections Filed by Claimants Regarding Compensation:
                              The claimants filed cross-objections in F.A. Nos. 438, 439, 441, and 442, contesting the Civil Court's assessment of their rental income. The Court found the Civil Court's findings on rental income to be well-supported by evidence, including tenant testimonies and counter-foil rent receipts. The Court dismissed the cross-objections, finding no merit in the claimants' arguments.

                              In F.A. No. 437, the claimant S.K. Thacker argued that the entire land constituted part of a petrol pump, and he was receiving Rs. 225 per month as rent from Burmah Shell. The Court found this claim untenable, as only the land was acquired, and other properties remained with the claimants.

                              Conclusion:
                              The appeals by the State were dismissed, and the cross-objections were partially allowed in F.A. Nos. 437 and 440, with statutory compensation and interest to be paid proportionately from the date of dispossession. The cross-objections in other appeals were dismissed. The parties were ordered to bear their own costs.
                              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