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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    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
      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 :

        📋
        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

        <h1>Interpretation of Limitation Act & West Bengal Land Reforms Act: Section 5 inapplicable to Section 8 applications.</h1> <h3>Serish Maji Versus Nishit Kumar Dolui</h3> Serish Maji Versus Nishit Kumar Dolui - TMI Issues Involved:1. Application of Section 5 of the Limitation Act, 1963 to proceedings under Section 8 of the West Bengal Land Reforms Act, 1955 (WBLRA).2. Interpretation of the term 'expressly excluded' in the context of Section 29(2) of the Limitation Act.3. Nature of applications under Section 8 of the WBLRA-whether they are akin to suits or not.Detailed Analysis:1. Application of Section 5 of the Limitation Act, 1963 to Proceedings under Section 8 of the WBLRA:The applicant's right of preemption under Section 8 of the WBLRA was rejected by the Munsiff on the grounds of being barred by limitation, with Section 5 of the Limitation Act deemed inapplicable. The conflict arose from two contrary decisions:- Chandra Sekhar Sarkar v. Baidyanath Ghosh where Section 5 was held applicable.- Minor Subir Ranjan Mandal v. Sitanath Mukherjee where it was held inapplicable.Chatterjee J. in Minor Subir Ranjan Mandal distinguished Guha J.'s view in Chandra Sekhar Sarkar by referencing the Supreme Court's decision in Hukumdev Narayan Yadav v. Lalit Narayan Mishra, the scheme of the WBLRA, and Section 29(2) of the Limitation Act. Chatterjee J. concluded that an application under Section 8 should be treated as a plaint in a suit and thus, Section 5 would not apply.2. Interpretation of 'Expressly Excluded' in Section 29(2) of the Limitation Act:Section 29(2) of the Limitation Act implies that the provisions of Sections 4 to 24 apply to special or local laws unless expressly excluded. Despite the word 'expressly,' the judicial interpretation has included exclusion by necessary implication. Chatterjee J. held that the absence of reference to Section 5 in Section 8, while it was included in other sections of the WBLRA, implied its exclusion by necessary implication. This was supported by the legislative history and the consistent judicial interpretation that Section 5 did not apply to preemption proceedings under Section 8 before the amendment.3. Nature of Applications under Section 8 of the WBLRA:The court examined whether applications under Section 8 should be treated as suits. The definition of 'suit' in the Limitation Act and judicial interpretations suggest that a suit is an independent proceeding initiated for the final determination of issues. Applications under Section 8 initiate original proceedings before the Munsiff, culminating in an order akin to a decree. The court noted that the terminology used in the WBLRA and the Limitation Act should not define the nature of proceedings but rather the substantive rights involved.The court concluded that applications under Section 8 are original and independent proceedings, similar to suits. This interpretation aligns with the broader judicial understanding that suits can be initiated by various forms, not just by filing a plaint.Conclusion:The court upheld Chatterjee J.'s view that Section 5 of the Limitation Act does not apply to proceedings under Section 8 of the WBLRA. The decision in Chandra Sekhar Sarkar v. Baidyanath Ghosh was found to be incorrect in law. The judgment emphasized the legislative intent and the need to interpret the provisions of the WBLRA and the Limitation Act in a manner consistent with the statutory scheme and judicial precedents.Order:The view that Section 5 of the Limitation Act does not apply to proceedings under Section 8 of the WBLRA is affirmed.

        Topics

        ActsIncome Tax
        No Records Found