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    <title>1953 (4) TMI 27 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=189811</link>
    <description>A company owning zamindari estates was treated as falling within the statutory expressions &quot;proprietor&quot; and &quot;tenure-holder&quot; under the Bihar Land Reforms Act, because the definitions and scheme of the Act were wide enough to include corporate ownership and to work through officers and agents. Vesting notifications were therefore not invalid on the ground that the owner was a company. The Court also upheld vesting of only the Bihar portion of an estate situated across Bihar and West Bengal, treating the issue as one of apportionment of revenue or rent rather than invalidity. The acquisition and the notifications were sustained.</description>
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    <pubDate>Fri, 17 Apr 1953 00:00:00 +0530</pubDate>
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      <title>1953 (4) TMI 27 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=189811</link>
      <description>A company owning zamindari estates was treated as falling within the statutory expressions &quot;proprietor&quot; and &quot;tenure-holder&quot; under the Bihar Land Reforms Act, because the definitions and scheme of the Act were wide enough to include corporate ownership and to work through officers and agents. Vesting notifications were therefore not invalid on the ground that the owner was a company. The Court also upheld vesting of only the Bihar portion of an estate situated across Bihar and West Bengal, treating the issue as one of apportionment of revenue or rent rather than invalidity. The acquisition and the notifications were sustained.</description>
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      <pubDate>Fri, 17 Apr 1953 00:00:00 +0530</pubDate>
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