Just a moment...

Top
Help
×

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 :

        1993 (9) TMI 373 - 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

        Urgency acquisition vesting under land acquisition law is not defeated by delay in award or unpaid pre-possession compensation. Where possession is validly taken under the urgency powers in Section 17(1) of the Land Acquisition Act, 1894, the land vests absolutely in the Government ...
                      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.

                          Urgency acquisition vesting under land acquisition law is not defeated by delay in award or unpaid pre-possession compensation.

                          Where possession is validly taken under the urgency powers in Section 17(1) of the Land Acquisition Act, 1894, the land vests absolutely in the Government and Section 11-A cannot be used to treat the acquisition as having lapsed. Non-payment of the eighty per cent estimated compensation required by Section 17(3-A) is a breach of statutory duty, but it does not undo vesting or invalidate possession already taken. Section 5 is confined to damage from entry and preliminary acts, so it does not support compensation for continued deprivation after acquisition. The appellants were entitled to a mandamus directing making and publication of the award.




                          Issues: (i) Whether acquisition proceedings lapse under Section 11-A of the Land Acquisition Act, 1894 when possession has been taken under Section 17(1) and the land has vested in the Government; (ii) whether non-payment of eighty per cent of the estimated compensation under Section 17(3-A) prevents vesting or renders the possession illegal; (iii) whether compensation could be awarded under Section 5 for the continued deprivation of possession.

                          Issue (i): Whether acquisition proceedings lapse under Section 11-A of the Land Acquisition Act, 1894 when possession has been taken under Section 17(1) and the land has vested in the Government.

                          Analysis: Section 11-A requires an award within two years of the declaration, failing which the acquisition proceedings lapse. That consequence applies where the land has not yet vested in the Government and the acquisition remains pending. Section 17(1), however, operates in cases of urgency and authorises possession before the award. Once possession is taken under that provision, the land vests absolutely in the Government free from encumbrances. In such a situation, there is no room for applying Section 11-A so as to revive the owner's title or undo the statutory vesting.

                          Conclusion: Section 11-A does not apply to acquisitions under Section 17(1) after possession has been taken and vesting has occurred.

                          Issue (ii): Whether non-payment of eighty per cent of the estimated compensation under Section 17(3-A) prevents vesting or renders the possession illegal.

                          Analysis: Section 17(3-A) obliges the Collector to tender eighty per cent of the estimated compensation before taking possession. The omission to comply with that obligation is a breach of the statutory duty, but it does not negative the effect of possession already taken under Section 17(1) or prevent vesting in the Government. The remedy lies in determining and paying compensation in accordance with the Act, not in treating the acquisition as having failed or the possession as ineffective.

                          Conclusion: Non-payment of the amount required by Section 17(3-A) does not undo vesting or invalidate the possession taken under Section 17(1).

                          Issue (iii): Whether compensation could be awarded under Section 5 for the continued deprivation of possession.

                          Analysis: Section 5 is confined to compensation for damage caused in entering upon land and doing acts necessary to ascertain whether it is suitable for the public purpose. It is not a provision for compensating an owner whose land has been acquired and possessed under the special urgency powers. The claim for compensation in this context must be worked out under the acquisition provisions themselves.

                          Conclusion: Compensation under Section 5 was not available on the facts of the case.

                          Final Conclusion: The acquisition did not lapse merely because the award had not been made within the ordinary period, since the land had already vested in the Government under the urgency provisions. The appellants were entitled to a mandamus directing the making and publication of an award.

                          Ratio Decidendi: Where possession is validly taken under the urgency provisions and the land vests in the Government, Section 11-A cannot be invoked to cause lapse of the acquisition, and breaches relating to pre-possession compensation do not undo that vesting.


                          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