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    <title>2014 (2) TMI 1339 - Supreme Court</title>
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    <description>Section 43 of the Bombay Tenancy and Agricultural Lands Act, 1948 permits transfer of protected land for non-agricultural use only with prior sanction and payment of premium fixed by the State. The premium was treated as a condition for permission, not as a tax or fee, so the Government Resolution prescribing Jantri-based valuation was upheld. For determining premium, the relevant Jantri rate is the rate in force on the date of sanction, since payment is linked to the grant of approval. Applications for such permission cannot remain pending indefinitely and should be decided within a reasonable time, with reasons recorded for delay; a 90-day disposal period was indicated as the target.</description>
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      <title>2014 (2) TMI 1339 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=274391</link>
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