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RULE OF mutatis mutandis

Other Topics - By: - Mr. M. GOVINDARAJAN - Dated:- 20-4-2016 - The expression mutatis mutandis is Latin origin to be pronounced as myoo-tay-tis myoo-tan-dis, has the meaning all necessary changes have been made; with necessary changes mutatis mutandis to all later ones>. Earl Jowitt s The Dictionary of English Law (1959) defines mutatis mutandis as with necessary changes in points of detail, meaning the matters or things are generall .....

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s a part of the charging provision of the Act and it does not say that only those provisions of the principal Act which relate to assessment and collection of tax will be applicable to the proceedings under the Act. Extension of an earlier Act mutatis mutandis to a later Act brings in the idea of adaptation, but so far only as it is necessary for the purpose, making a change without altering the essential nature of the thing changed, subject of course to express provisions made in the later Act. .....

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er the Act and the principal Act was the same and the legislature expressly made the provisions of the principal act mutatis mutandis applicable to the levy under the Act. The additional sales tax was in the nature of a surcharge over and above, what was due and payable by an assessee under the principal Act. The Act, though it had a long title, a short title and other usual features of every statute, could not be considered as an independent statute. It has to be read together with the principa .....

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kabai - 2000 (4) TMI 821 - SUPREME COURT the question involved in this appeal is with regard to the interpretation of Section 50(1) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 which inter alia provides that where tenancy is created after 01.04.1963, every tenant holding land under such tenancy and cultivating is personally entitled to purchase during one year from the commencement of the tenancy so much of such land as he may be entitled to purchase under Section 41 .....

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lity ceases. As against this, the High Court of Bombay by impugned judgment held that Section 41(2) would not be applicable in case of purchase specified under Section 50. The Supreme Court analyzed the provisions of the Tenancy Act. Section 41 provides that notwithstanding anything to the contrary in any law, usage or contract but subject to the provisions of Sections 42 to 44 (both inclusive) a tenant other than an occupancy tenant shall, in the case of land held by him as a tenant, be entitle .....

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d date to purchase land. The said section provides that where a tenancy is restored under Section 7, 10, 21, 52 or 128A or is created by a landlord in any area after the date specified, every tenant holding land under such tenancy and cultivating it personally shall be entitled to purchase within one year from the commencement or as the case may be, the restoration of the tenancy so much of such land as he may be entitled to purchase under Section 41 and the provisions of Sections 41 to 44 (both .....

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e entitled to purchase under Section 41 and to such purchase the provisions of sections 41 to 44 would mutatis mutandis apply. The concept of mutatis mutandis as understood in the context of Section 50 would be - Sections 41 to 44 would be applicable with necessary changes in the points of detail to such purchase , that is to say, where a tenant has exercised his right to purchase the land he can purchase it to the extent permissible under Section 42. Thereafter, those parts of the sections whic .....

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in those cases deemed purchase was postponed till the disability ceased as mentioned therein. No exception is carved out in favor of a landlord who is a minor, a widow or a disabled person. Finally Section 49A was added which inter alia provides that notwithstanding anything contained in Section 41 to 46 ownership of land held by a tenant being land which is not transferred to the tenant under Section 46 or which is not purchased by him under Section 41 or 50 shall stand transferred to and vest .....

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