https://www.taxtmi.com/caselaws?id=458465 A High Court's declaration of law is treated as declaratory of the law as it always stood, so it binds subordinate authorities for the full period of the statute's operation and is not confined to future cases. Orders passed contrary to that declaration are jurisdictionally defective and can be corrected in revision. Revenue entries, an alleged tax-avoidance motive, or absence of mutation do not by themselves justify treating transferred or partitioned land as part of an assessee's holding; the real inquiry is actual title, possession, and the statutory basis for separate assessment. The text states that the revenue orders were quashed and the matters remitted for fresh decision under the declared law. en-us Fri, 24 Sep 1965 00:00:00 +0530 Tue, 29 Oct 2024 10:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458465 A High Court's declaration of law is treated as declaratory of the law as it always stood, so it binds subordinate authorities for the full period of the statute's operation and is not confined to future cases. Orders passed contrary to that declaration are jurisdictionally defective and can be corrected in revision. Revenue entries, an alleged tax-avoidance motive, or absence of mutation do not by themselves justify treating transferred or partitioned land as part of an assessee's holding; the real inquiry is actual title, possession, and the statutory basis for separate assessment. The text states that the revenue orders were quashed and the matters remitted for fresh decision under the declared law. Case-Laws Indian Laws Fri, 24 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458465