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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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1970 (8) TMI 101

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.... P-1, of 1123 and even prior to the mortgage the defendants were residing in that building. That is mentioned in Ex. P-1 mortgage. What is now claimed is that prior to the mortgage they were living in the property as Kudikidappukars and on redemption their Kudikidappu right will revive and if so decree for redemption must be passed subject to that right. The only contention urged before the courts below in answer to the claim of the defendants was that the building in the suit property was constructed at a cost of more than Rs. 400/- and therefore it would not be a hut within the meaning of Explanation II to S. 2(25) of the Kerala Land Reforms Act 1 of 1964. The commissioner valued the building at Rs. 515.35. According to the defendants thi....

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.... of this case). (25) "Kudikidappukaran" means a person who has neither homestead nor any land exceeding in extent three cents in any city or major municipality or five cents in any panchayat area or township, in possession either as owner or as tenant, on which he could erect a homestead and-- (a) who has been permitted with or without an obligation to pay rent by a person in lawful possession of any land to have the use and occupation of a portion of such land for the purpose of erecting a homestead; or (b) who has been permitted by a person in lawful possession of any land to occupy, with or without an obligation to pay rent, a hut belonging to such person and situate in the said land; and the "kudikidappu" means the land and the....

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.... redemption of the mortgage, provided that he has at the time of redemption no other homestead or any land exceeding three cents in any city or major municipality or five cents in any other municipality or ten cents in any panchayat area or township, in possession either as owner or as tenant, on which he could erect a homestead. It is mainly on the language of Explanation III that the learned counsel for the respondent relies to meet the case of the appellant. According to him it is only where a kudikidappukaran secures any mortgage with possession of the 'land' in which the kudikidappu is situate that the Explanation will have application. If the mortgage be of the property with the building thereon which comes within the defin....

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....erything which may be holden; and the term is defined as comprehending all things of a permanent and substantial nature, and even of an unsubstantial, provided they be permanent. Reynard v. City of Caldwell (55 Idaho 342, 42 P. 2d. 292, 296). In Black's Law Dictionary in considering the meaning of the term "land", it is said: "Land" includes not only the soil or earth, but also things of a permanent nature affixed thereto or found therein, whether by nature, as water, trees, grass, herbage, other natural or perennial products, growing crops or trees, mineral under the surface, or by the hand of man, as buildings, fixtures, fences, bridges, as well as works constructed for use of water, such as dikes, canals, etc. Reynard v. City o....

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....erals below, upon the view, not that these are within the extension of the term "land", but that they are so connected with it that by rules of law they pass by a conveyance of the land. This view makes "land" though it would allow an instrument speaking of land to operate coextensively with one granting really or real property by either of those terms. But many of the authorities use the expression "land" as including these incidents to the soil. Abbot. It is seen that in many enactments in England the term "land" was defined as including building. No doubt, this is by statutory definition. But this would indicate that the concept of land as inclusive of building is nothing new. I need refer only to such definition of 'Land' in ....

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....t the mortgage is in respect of land and also the building standing thereon. The only other contention is that the term 'kudikidappu' in Explanation III must be read as defined in the Act on the date of its commencement and not in the light of subsequent amendments. I do not see the justification in applying the definition in an enactment as it stood at the time the Act came into force ignoring the amendments to the enactment which have come into force from time to time. Certainly it is not the case of the respondent plaintiff that the definition of Kudikidappukaran must be applied with reference to the time at which the person concerned became an occupant of the hut so as to qualify him to get kudikidappu right. That would mean tha....