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    <title>1972 (4) TMI 105 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=273303</link>
    <description>A land reform enactment was treated as protected agrarian reform to the extent it genuinely concerned estate lands and rural restructuring, with the earlier 1964 legislation also shielded by Ninth Schedule protection. Withdrawal of exemptions for pepper and areca plantations, and the ceiling provisions, were sustained, as were provisions for kudikidappukars and kudiyiruppus as ancillary to agrarian reform. By contrast, the Act could not validly reach non-agricultural municipal lands or lands appurtenant to commercial or industrial undertakings. Lands contiguous to rubber plantations were not struck down, while eucalyptus and teak lands were treated as agricultural, and forest or jungle lands were excluded only within the limits indicated.</description>
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    <pubDate>Fri, 28 Apr 1972 00:00:00 +0530</pubDate>
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      <title>1972 (4) TMI 105 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=273303</link>
      <description>A land reform enactment was treated as protected agrarian reform to the extent it genuinely concerned estate lands and rural restructuring, with the earlier 1964 legislation also shielded by Ninth Schedule protection. Withdrawal of exemptions for pepper and areca plantations, and the ceiling provisions, were sustained, as were provisions for kudikidappukars and kudiyiruppus as ancillary to agrarian reform. By contrast, the Act could not validly reach non-agricultural municipal lands or lands appurtenant to commercial or industrial undertakings. Lands contiguous to rubber plantations were not struck down, while eucalyptus and teak lands were treated as agricultural, and forest or jungle lands were excluded only within the limits indicated.</description>
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      <pubDate>Fri, 28 Apr 1972 00:00:00 +0530</pubDate>
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