Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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 :

        1960 (11) TMI 139 - 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

        Ijara abolition and estate rights: tenure rights in land fell within Article 31A, defeating constitutional challenge. Rights under an ijara to cultivate through tenants, recover rent and other exactions, and hold land for a fixed term were treated as rights in relation to ...
                      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.

                          Ijara abolition and estate rights: tenure rights in land fell within Article 31A, defeating constitutional challenge.

                          Rights under an ijara to cultivate through tenants, recover rent and other exactions, and hold land for a fixed term were treated as rights in relation to an estate under Article 31A. The Gujarat High Court held that the Act abolishing ijaras, resuming ijara lands, extinguishing the ijardar's rights, and providing compensation operated as acquisition or extinguishment of estate rights, so the challenge under Articles 14, 19 and 31 was barred. The Court also held that the measure was not invalid for want of public purpose, discrimination, or inadequate compensation, and that the petitioner had not proved butta or occupancy rights to resist the notice.




                          Issues: (i) Whether the impugned abolition of ijaras and the associated rights fell within Article 31A of the Constitution of India as acquisition or extinguishment of rights in an estate; (ii) whether the legislation was invalid for want of public purpose, discrimination, or inadequacy of compensation; and (iii) whether the petitioner could resist the notice and the Act on the basis of alleged butta rights or occupancy rights in the lands.

                          Issue (i): Whether the impugned abolition of ijaras and the associated rights fell within Article 31A of the Constitution of India as acquisition or extinguishment of rights in an estate.

                          Analysis: The grant under the ijara conferred rights to exploit the lands through cultivation by tenants, to recover rent, taxes, fees and imposts, and to hold the lands for a defined term. The Court treated those rights as rights in relation to land tenure and therefore within the meaning of an estate under Article 31A(2). The Act provided for abolition of ijaras, resumption of ijara lands, extinguishment of the ijardar's rights, and a scheme for occupancy rights and compensation, which showed that the measure operated as acquisition or extinguishment of rights and not as mere deprivation.

                          Conclusion: The Act fell within Article 31A and the challenge based on Articles 14, 19 and 31 was barred.

                          Issue (ii): Whether the legislation was invalid for want of public purpose, discrimination, or inadequacy of compensation.

                          Analysis: The Act applied to the whole class of ijaras and aghat tenures in the Saurashtra area and did not single out the petitioner. Its object was to abolish intermediaries and secure direct relationship between the State and the tiller of the soil, which the Court regarded as a public purpose. The Court further held that adequacy of compensation could not be questioned in view of the constitutional protection applicable to the enactment, and that the reference to recovery of arrears of rent did not assist the petitioner because the provision did not extinguish such an independent debt claim.

                          Conclusion: The legislation was not invalid on the grounds of want of public purpose, discrimination, or inadequacy of compensation.

                          Issue (iii): Whether the petitioner could resist the notice and the Act on the basis of alleged butta rights or occupancy rights in the lands.

                          Analysis: The petitioner failed to establish by proof that he had purchased butta rights in respect of the lands in question, and the Court held that such a disputed question had to be decided by the special forum created under the Act. The 1950 resolution was also held not to have converted the ijara lands into occupancy lands or to have superseded the petitioner's status as ijardar. Accordingly, the lands continued to be treated as ijara lands to which the Act applied.

                          Conclusion: The petitioner could not defeat the notice or the operation of the Act on the basis of alleged butta rights or occupancy rights.

                          Final Conclusion: The constitutional challenge failed, the lands remained within the statutory scheme governing ijara lands, and the petition could not succeed.

                          Ratio Decidendi: Rights arising under an ijara that permit exploitation of land and recovery of revenue-related exactions constitute an estate for Article 31A purposes, and a statute abolishing such tenure with compensation is protected from challenge under Articles 14, 19 and 31 when its object is to eliminate intermediaries and relate the land directly to the tiller.


                          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