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    <title>2006 (9) TMI 533 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=168832</link>
    <description>The tenant&#039;s statutory right to be deemed a purchaser on the tillers&#039; day was held to have vested under the tenancy law and to survive the proviso to section 8 of the Maharashtra Revenue Patels (Abolition of Office) Act, 1962. The court applied the principle that a legal fiction conferring an accrued right must be given full effect, and that a proviso cannot be read to destroy a substantive vested right unless the statute clearly so provides. Section 8 was construed as only postponing the operative date for re-grant, not abrogating purchase rights, and section 32-O was therefore inapplicable. The tenant&#039;s entitlement under section 32-G was upheld.</description>
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    <pubDate>Fri, 29 Sep 2006 00:00:00 +0530</pubDate>
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      <title>2006 (9) TMI 533 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168832</link>
      <description>The tenant&#039;s statutory right to be deemed a purchaser on the tillers&#039; day was held to have vested under the tenancy law and to survive the proviso to section 8 of the Maharashtra Revenue Patels (Abolition of Office) Act, 1962. The court applied the principle that a legal fiction conferring an accrued right must be given full effect, and that a proviso cannot be read to destroy a substantive vested right unless the statute clearly so provides. Section 8 was construed as only postponing the operative date for re-grant, not abrogating purchase rights, and section 32-O was therefore inapplicable. The tenant&#039;s entitlement under section 32-G was upheld.</description>
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      <pubDate>Fri, 29 Sep 2006 00:00:00 +0530</pubDate>
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