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 :

        2019 (7) TMI 2017 - 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 land acquisition laws and repugnancy under Article 254: mandatory Section 105-A conditions and revival limits examined. The Madras HC examined challenges to State land acquisition enactments under Article 14, repugnancy under Article 254, presidential assent, and 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.

                          State land acquisition laws and repugnancy under Article 254: mandatory Section 105-A conditions and revival limits examined.

                          The Madras HC examined challenges to State land acquisition enactments under Article 14, repugnancy under Article 254, presidential assent, and the operation of Section 105-A in the Central land acquisition framework. It held that differential acquisition regimes did not by themselves prove arbitrariness or manifest arbitrariness, and rejected the claim that presidential assent was granted without due consideration. The Court further held that once the Central law received assent, inconsistent State enactments became void to the extent of repugnancy and could not be revived merely by inserting them into Section 105-A without fresh re-enactment. It also treated the notification and legislative-laying requirements in Section 105-A(2) and (3) as mandatory.




                          Issues: (i) Whether the impugned State enactments were liable to be struck down as arbitrary or manifestly arbitrary; (ii) Whether the President failed to apply his mind while granting assent to the Tamil Nadu amendment; (iii) Whether the State enactments became repugnant on the making of the Central land acquisition law and could be revived by insertion of Section 105-A; (iv) Whether Section 105-A(2) and (3) were mandatory and whether non-compliance vitiated the scheme.

                          Issue (i): Whether the impugned State enactments were liable to be struck down as arbitrary or manifestly arbitrary.

                          Analysis: The challenge on Article 14 was tested against the object of the State enactments and the compensation and rehabilitation framework available under them. The Court held that the mere existence of different acquisition regimes did not, by itself, establish discrimination. The enactments were not shown to be capricious, irrational, or without an adequate determining principle. The plea of manifest arbitrariness also failed because the legislative choice was supported by a discernible policy and public purpose.

                          Conclusion: The impugned State enactments were not struck down on the ground of arbitrariness and the challenge failed.

                          Issue (ii): Whether the President failed to apply his mind while granting assent to the Tamil Nadu amendment.

                          Analysis: The materials placed before the President included the amendment proposal, explanatory notes, comparative statements, and the relevant State enactments already assented to earlier. The first Bill had been returned and the later Bill was reintroduced after curing the objections. On that footing, the Court held that the assent was not shown to have been granted without consideration of the relevant repugnancy issue.

                          Conclusion: The contention of non-application of mind by the President was rejected.

                          Issue (iii): Whether the State enactments became repugnant on the making of the Central land acquisition law and could be revived by insertion of Section 105-A.

                          Analysis: Applying Article 254, the Court held that repugnancy arises when the Parliamentary law is made, not merely when it is brought into force. Once the Central law received presidential assent, the inconsistent State enactments became void to the extent of repugnancy. The Court further held that a dead or void enactment could not be revived merely by inserting Section 105-A into the Central law and listing the State enactments in a Fifth Schedule; fresh re-enactment with proper constitutional process was required.

                          Conclusion: The State enactments were repugnant and void to the extent of inconsistency, and Section 105-A did not revive them.

                          Issue (iv): Whether Section 105-A(2) and (3) were mandatory and whether non-compliance vitiated the scheme.

                          Analysis: Section 105-A made the exemption subject to a notification to be issued within one year and to draft placement before the State Legislature. The Court held that the statutory language, the defined meaning of notification, and the scheme of the provision made these requirements mandatory. Government Orders were not equivalent to the required notification, and no valid notification had been issued or laid before the Legislature. The conditions precedent for the section to operate were therefore not satisfied.

                          Conclusion: Section 105-A(2) and (3) were mandatory, and non-compliance rendered the attempted application of the scheme ineffective.

                          Final Conclusion: The petitions succeeded in substantial part, the challenge based on arbitrariness failed, but the State enactments could not survive the constitutional repugnancy analysis and the mandatory procedural requirements under Section 105-A were not met. The Court consequently invalidated the impugned acquisitions made after the relevant date, while preserving those lands already put to use.

                          Ratio Decidendi: Where a later Parliamentary law in a concurrent field is assented to, inconsistent State laws become void to the extent of repugnancy, and such laws cannot be revived merely by inserting them into a later amendment without fresh re-enactment and full compliance with mandatory statutory preconditions.


                          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