Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1947 (2) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m prosecuting their petition for redemption of the lands in the Court of the Collector under the Punjab Act 4 [iv] of 1938 (hereinafter called the impugned Act) and for restitution of the lands under the provisions of the Act. 3. The object of the impugned Act was the relief of mortgagors by giving them restitution of the mortgaged premises on conditions more favorable than those under the mortgage deed and by providing for a procedure before the Collector, which was more summary than that before the ordinary Courts. The relevant sections of the impugned Act are as follows: 3. (1) The expression 'land' means land which is not occupied as the site of any building in a town or village and is occupied or let for agricultural purposes or for purposes subservient to agriculture or for pasture, and includes (a) the sites of buildings and other structures on such land; (b) a share in the profits of an estate or holding; (c) any dues or any fixed percentage of the land revenue payable by an inferior landowner to a superior landowner; (d) a right to receive rent; (e) any right to water enjoyed by the owner or occupier of land as such; (f) any right of occupan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion to the validity of the impugned Act were baaed on Ss. 100 and 107, Government of India Act, 1935 (hereinafter called the Constitution Act). Section 100 is in the following terms: 100. (1) Notwithstanding anything in the two next succeeding sub-sections, the Federal Legislature has, and a Provincial Legislature has not, power to make laws with respect to any of the matters enumerated in List I in Sch. 7 to this Act (hereinafter called the 'Federal Legislative List'). (2) Notwithstanding anything in the next succeeding subsection, the Federal Legislature, and, subject to the preceding sub-section a Provincial Legislature also, have power to make laws with respect to any of the matters enumerated in List III in the said Schedule hereinafter called the 'Concurrent Legislative List'). (3) Subject to the two preceding subsections, the Provincial Legislature has, and the Federal Legislature has not, power to make laws for a Province or any part thereof with respect to any of the matters enumerated in List IX in the said Schedule (hereinafter called the 'Provincial Legislative List)'. (4) The Federal Legislature has power to make laws with respect t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing to the death of one of the appellants a change of parties had taken place in the appellants but that is not material. 12. Certain grounds of objections which were taken before the Courts in India were not relied upon by the appellants before their Lordships. The stress of the argument before the Board was laid on Ss. 100 and 107. The respondent contended that the provisions, of the impugned Act were wholly within item 21 supplemented if need be by item 2 of the Provincial Legislative List, that accordingly the respondent did not need to rely for the validity of the Act on any powers of the Province under the Concurrent Legislative List and therefore s. 107 was irrelevant to the decision of the case. The appellants on the other hand contended that the impugned Act went beyond the limits of the legislative powers of the Province under List 2 and could not be supported by invoking concurrent powers of the Province under List 3 because the provisions which had to be invoked for this purpose were repugnant to existing Indian laws and were thus invalid under s. 107. They instanced the Indian Contract Act, ss. 37, 69 and 70 and the Code of Civil Procedure, S. 4 (l) and (2) and S 9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... general concept- rights in or over land. 'Eights in land must include general rights like full ownership , or leasehold or all such rights. Bights overland would include easements or other collateral rights, whatever form they might take. Then follow words which are not words of limitation but of explanation or illustration, giving instances which may furnish a clue for particular matters: thus there are the words relation of landlord and tenant and collection of rents. These words are appropriate to lands which are not agricultural equally with agricultural lands. Rent is that which issues from the land. Then the next two sentences specifically refer to agricultural lands, and are to be read with items 7, 8 and 10 of List 3. These deal with methods of transfer or alienation or devolution which may be subject to federal legislation but do not concern the land itself, a sphere in which the provincial and federal powers are concurrent, subject to the express exception of the specific head of agricultural land which is expressly reserved to the provinces. The remainder of Item 21 specifies important matters of special consequence in India relating to land. The particul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ex abundanti cautela but in any case it is sufficiently allied to agriculture generally to be treated as a species of agricultural land or at least as land occupied or let for purposes subservient to agriculture and as such within the general scope of an Act Sealing with agricultural land. Section 3 of the Act goes on, it is true, to give a number of specific types of land which are included, but they are all govern-ed by the controlling words of sub s. (1) which limits the whole Act to agricultural land in the sense already stated. Thus head (b) of sub-s. (1) of s. 3, must be read as referring to an estate or holding in the only class of land with which the Act deals. The same is true of all the other beads in the sub-section, dues, rent, water rights, occupancy, trees, all come within the category of rights in or over land within Item 21, List 2, and all are governed by the same controlling reference to agriculture or agricultural purposes. This reading of the section is supported by the qualification of trees as trees standing on such land, that is agricultural land. Sections 7 and 8 of the impugned Act embody its main substantive provisions for the relief of mortgagors and nee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates