Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Jethmull Bhojraj Versus State Of Bihar

C.A. 379 Of 1967 - Dated:- 25-1-1972 - Hegde K.S., Reddy P. Jaganmohan And Palekar D.G., JJ. JUDGMENT: A. K. Sen, R. K. Garg, S. C. Agarwal and D. P. Singh, for the appellant) Niren De, Attorney General for India, D. Goburdhun, for the respondents Hegde K.S., In these appeals by certificate, the only question that arises for decision is whether on the facts and in the circumstances of these cases, the Government of Bihar was competent to withdraw from acquisition certain lands sought to be acqui .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er proceedings under ss. 9 and 11 were taken. When the acquisition proceedings were pending before the Land Acquisition Officer, the Government withdrew from acquisition some of the lands earlier notified under ss. 4 and 6, Consequently the Land Acquisition Officer excluded the compensation in respect of those lands from the computation made by him earlier. The appellant (common appellant in both the appeals) being aggrieved by that exclusion moved the High Court of Patna under Art. 226 of the C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t in order to include those lands in the adjoining Government forest, it would be necessary to acquire them. Consequently they were notified for acquisition. But after the lands in question were tentatively valued, the Government thought that it was not worthwhile to acquire entire area notified for acquisition. Hence it withdrew from acquisition a substantial portion of lands notified for acquisition, These in brief are the material facts. The allegation of the appellant is that after the lands .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ollector caused a public notice to be given under s. 9(1) of the Act. Lastly it was contended that the lands in question had been actually taken possession of by the Collector under s. 17(1) of the Act and hence they vested in the Government. The Government of Bihar has denied all the above allegations. It denied that the Government took possession of the lands in question in 1954. It further denied that those lands had been taken possession of under s. 17(1). The Government denied the allegatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ourt repelled the contention of the appellant that posse ssion had been taken under s. 17(1). It also did not accept the contention of the appellant that on the issue of notices under s. 9(1), Government bad become the owner of the lands in question. In the result the High Court dismissed the writ petitions. The very contentions taken before the High Court were repeated in this Court. Now coming to the question whether the Government took possession of the lands in question in 1954, it was conce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

October 1, 1958 as well as on the requisition sent to the Land Acquisition Officer by the same officer on January 24, 1959 (Annexure M. The concerned Divisional Forest Officer was one Brijmohan Prasad. In the letter in question he stated : "The forest in the above villages are in possession of the Forest Department since sometime past. . In-the requisition again, he mentioned "The land was previously notified under s. 29(3) of the I.F.A. and it was demarcated and possession taken. Lat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

notification issued under s. 29 of the Indian Forest Act. This statement of his receives support from his letter written to the Land Acquisition Officer on August 11, 1959 wherein he mentioned : "With reference to your above letters, I have to say that Debipur Forest was notified under the Indian Forest Act on the 8th December, 1953 and that of Telaiya on the 22nd November, 1954. Thus, date of possession is 8th December, 1953 and 22nd November 1954 respectively." It is possible that th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iding this question. It is sufficient if we say that on the material on record, the High Court was justified in not pronouncing on this question in a petition under Art. 226 of the Constitution. It is open to the appellant to seek such other remedy as may be available to him under law if the Government had unlawfully taken possession of those lands. Me. question whether the Government had unlawfully taken possession of those la ads in 1954, as we shall presently see, is wholly irrelevant for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the Government free from all encumbrances. Until and unless possession is taken under either of those provisions, the lands notified for acquisition do not vest in the Government. Section 48(1) of the Act provides : "Except in the case provided for in section 36, the Government shall be at liberty to withdraw from the acquisition of any land of which possession has not been taken." Section 36 is not relevant for our present purpose. Possession referred to in s. 48 necessarily is the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ordinarily possession of any land notified for acquisition is taken when the Collector had made an award under s. 11 and not before it. But an exception is provided under s. 17(1). In cases of urgency, if the Government so directs, the Collector may, though no award has been made under s. 11, on the expiration of the 15 days from the publication of the notice mentioned in s. 9(1) take possession of any waste or arable land and the land shall thereupon vest absolutely with the Government free fr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7 (1 ); nor is there any material to show that the lands in question had been taken possession of by the Collector under s. 17(1 ). It is true that in the ordersheet maintained by the Land Acquisition Officer, a note was made on October 17, 1959 : "Shri B. J. Yadav Kgo, to deliver possession at the spot to the representative of the R.O. on 16-11-59 Draft addressed to R.O. is signed." But there is nothing to show that this order was implemented. According to the respondent this order wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lands in question vested in the Government. The decision in question does not lend any support for this contention. In that case not only the property had been taken possession of by the Government even before the acquisition proceedings had started but appropriate proceedings under s. 9(1) and s. 17(1) were also taken though there was no actual taking of possession under s. 17(1). Under those circumstances this Court observed : "In the present case a notification under S. 17(1) and (4) wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version