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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1990 (3) TMI 384 - 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

        Temple-area land acquisition upheld for planned development, pilgrim amenities and public purpose; Article 26 gives no immunity. Acquisition of lands around the Tirumala temple complex for road widening, pilgrim amenities, choultries, kalyana mantapams and implementation of the ...
                      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.

                          Temple-area land acquisition upheld for planned development, pilgrim amenities and public purpose; Article 26 gives no immunity.

                          Acquisition of lands around the Tirumala temple complex for road widening, pilgrim amenities, choultries, kalyana mantapams and implementation of the development plan was treated as a valid public purpose, and the purpose description was held sufficiently specific despite the absence of a plot-wise construction plan. The Section 5-A enquiry was not invalidated because the objectors failed to show prejudice from the alleged non-supply of the development plan or from defects in considering objections. Article 26 was held not to bar compulsory acquisition of religious denomination property made in accordance with law, since acquisition with compensation does not by itself extinguish the denomination's constitutional rights.




                          Issues: (i) whether acquisition of lands around the Tirumala temple complex for widening roads, construction of choultries and kalyana mantapams, and implementation of the development plan was for a valid public purpose and sufficiently specific; (ii) whether the Section 5-A enquiry was vitiated by non-supply of the development plan or by alleged defects in consideration of objections; (iii) whether acquisition of properties belonging to religious denominations was barred by Article 26 of the Constitution.

                          Issue (i): whether acquisition of lands around the Tirumala temple complex for widening roads, construction of choultries and kalyana mantapams, and implementation of the development plan was for a valid public purpose and sufficiently specific.

                          Analysis: The purpose of acquisition was the orderly, integrated development of the temple area, preservation of the sanctity of the shrine, and accommodation of heavy pilgrim traffic. The Court held that a general description such as planned development or implementation of a master plan is not vague where the acquisition covers a large area and the objects are plainly connected with road widening, pilgrim amenities, and temple-town development. It was unnecessary that each plot should be tied in advance to a particular structure or that a detailed construction plan should precede acquisition.

                          Conclusion: The acquisition was for a valid public purpose and the description of purpose in the notifications was sufficiently specific.

                          Issue (ii): whether the Section 5-A enquiry was vitiated by non-supply of the development plan or by alleged defects in consideration of objections.

                          Analysis: The Court held that the test is whether the objectors suffered prejudice. Although one objector had sought a copy of the development plan and the enquiry should have addressed that request more appropriately, the defect did not cause such prejudice as to justify interference. The objections were substantially understood in the context of the overall acquisition scheme, and the writ jurisdiction would not be exercised merely because of an irregularity unless justice required intervention.

                          Conclusion: The Section 5-A enquiry was not invalidated by the alleged procedural defects.

                          Issue (iii): whether acquisition of properties belonging to religious denominations was barred by Article 26 of the Constitution.

                          Analysis: The Court held that Article 26 does not confer immunity from compulsory acquisition made in accordance with law. Acquisition would be impermissible only if it destroyed the denomination's ability to exist or to own and acquire property altogether. As the lands in question were only some of the denomination's properties, acquisition with compensation did not extinguish its constitutional rights. The fact that some properties were themselves being used for religious or charitable purposes did not prevent acquisition for another public purpose.

                          Conclusion: Article 26 did not bar the acquisition.

                          Final Conclusion: The challenge to the acquisition proceedings failed in all material respects, and the notifications and declarations were upheld.

                          Ratio Decidendi: Acquisition for integrated planned development and pilgrim-related civic improvements is a valid public purpose even when the exact use of each acquired plot is not predetermined, and Article 26 does not immunize religious property from compulsory acquisition made in accordance with law.


                          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