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    <title>2009 (7) TMI 1340 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=274414</link>
    <description>The Supreme Court held that tanks fall within the definition of &quot;land&quot; under the Bihar Land Reforms Act, as applicable in Jharkhand. The Court emphasized that the Act&#039;s definition of &quot;land&quot; includes &quot;even land perennially submerged under water,&quot; enlarging the meaning of the term. The Court clarified that the amendment in Bihar does not apply to Jharkhand. The Court affirmed that the Act&#039;s object of redistributing surplus land does not restrict the definition of &quot;land&quot; to only agriculturally usable land. Consequently, the Court dismissed the appeal, upholding previous decisions.</description>
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    <pubDate>Tue, 07 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 1340 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=274414</link>
      <description>The Supreme Court held that tanks fall within the definition of &quot;land&quot; under the Bihar Land Reforms Act, as applicable in Jharkhand. The Court emphasized that the Act&#039;s definition of &quot;land&quot; includes &quot;even land perennially submerged under water,&quot; enlarging the meaning of the term. The Court clarified that the amendment in Bihar does not apply to Jharkhand. The Court affirmed that the Act&#039;s object of redistributing surplus land does not restrict the definition of &quot;land&quot; to only agriculturally usable land. Consequently, the Court dismissed the appeal, upholding previous decisions.</description>
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      <pubDate>Tue, 07 Jul 2009 00:00:00 +0530</pubDate>
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