Case BriefsHigh Courts

Madhya Pradesh High Court: This writ was filed before a Single Judge Bench of Sheel Nagu, J., in nature of mandamus. 

The grievance of petitioner was that their names were removed from the revenue record of certain agricultural lands which they claimed to be belonging to them by virtue of the operation of law. Petitioner contended that by virtue of The Kanoon Maal Gwalior, Samvat 1983, The United State of Gwalior, Indore & Malwa (Madhya Bharat) Revenue Administration & Ryotwari Land Revenue & Tenancy Act, Samvat 2007 and Madhya Bharat Zamindari Abolition Act, Samvat, 2008, the land belonged to them and they were Bhumiswami of the same. 

High Court viewed that claims of the petitioner had already been raised before the competent court under MPLRC and the revenue Court of SDO which is seized of the matter. Thus, the Court was of the view that it should not exercise its extraordinary writ jurisdiction as the same was filed without any grounds. Therefore, this petition was dismissed. [Bachchu  Singh v. State of M.P.,2018 SCC OnLine MP 919, decided on 13-12-2018]

Case BriefsHigh Courts

Allahabad High Court: A Single Judge Bench comprising of Siddhartha Varma, J., allowed a writ petition which was in respect to Section 82 of the U.P. Revenue Code, 2006.

Facts of the case are that petitioner’s agricultural land was declared as non-agricultural. Aggrieved by the same, petitioner filed an application under Section 82 of the Code for cancellation of the above declaration. The aforementioned application was dismissed stating that by canceling the declaration, petitioner was trying to save stamp duty. Later, a revision petition filed by petitioner on the dismissal of above application was also dismissed and for the same, this writ petition was filed.

It was submitted by the petitioner that in accordance with Khasras in the revenue records for the land, agricultural work was going on and prayed for the withdrawal of declaration. It was found on a spot inspection conducted by Revenue Inspector that the plot was vacant and no agricultural work was being done. While responding to the above inspection data, petitioner contended that just because a plot is vacant does not necessarily imply that it is being used for other purposes than agricultural. Whereas the respondent alleged that petitioner was trying to sell the plot and save stamp duty by declaring it as an agricultural land.

The High Court after hearing both the parties quashed the order passed by Additional Commissioner and Sub-divisional Magistrate, Sadar stating that just because a land is vacant, it cannot be concluded that it can never be used for agricultural purposes unless a building is constructed to stop the agricultural scope of the plot. [Sunita Agarwal v. State of U.P., 2018 SCC OnLine All 1326, order dated 11-09-2018]

Case BriefsHigh Courts

Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of Income Tax Appellate Tribunal, where order of first appellate authority was affirmed. It was found that sale of assessee’s land comes under exception of capital gains under Section 45 of the Income Tax Act, 1961 and hence was not taxable.

Assessee is alleged with not declaring capital gain in the income return filed when he sold his property to the owners of a newspaper. Assessee contended that the land in question is an agricultural land and thus is not taxable. Assessee only showed a certificate issued by Village Officer as an evidence to show land as agricultural. Court found that this certificate could not have been relied on as it was issued after sale. Assessee submitted that under Section 2(14) of the Act according to which only those land come under the category of capital asset which comes under (a), (b) of clause (iii).

The High Court stated that merely the fact that land does not come under above provision does not exclude property from the definition of capital asset. High Court viewed that assessee had failed to show that the land in question was an agricultural land thus sale of this land would be taxable under the Act. Therefore, orders of first appellate authority and the Tribunal were set aside. [Principal Commissioner of Income Tax v. Kalathingal Faizal Rahman, 2018 SCC OnLine Ker 3239, decided on 02-07-2018]