https://www.taxtmi.com/caselaws?id=274385 A provincial law providing relief to mortgagors of land was upheld as within legislative competence because the entry on "land" was construed broadly to include mortgages of land and related restoration measures. The summary procedure before the Collector, restoration of possession, extinction of the mortgage, compensation, and the bar of civil court jurisdiction were treated as ancillary to that subject, and the entry on court jurisdiction supported the procedural framework. Because the Act fell wholly within the provincial field and agricultural land was excepted from the concurrent entries, no question of repugnancy arose under section 107. The legislation was therefore valid and not ultra vires. en-us Wed, 05 Feb 1947 00:00:00 +0530 Fri, 10 Aug 2018 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274385 A provincial law providing relief to mortgagors of land was upheld as within legislative competence because the entry on "land" was construed broadly to include mortgages of land and related restoration measures. The summary procedure before the Collector, restoration of possession, extinction of the mortgage, compensation, and the bar of civil court jurisdiction were treated as ancillary to that subject, and the entry on court jurisdiction supported the procedural framework. Because the Act fell wholly within the provincial field and agricultural land was excepted from the concurrent entries, no question of repugnancy arose under section 107. The legislation was therefore valid and not ultra vires. Case-Laws Indian Laws Wed, 05 Feb 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274385