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Trikha Ram vs Sahib Ram on 1 October, 1997

It is observed in the aforesaid order that if the view taken in Trikha Ram's case and Madho Prasad's case is taken to its logical conclusion, then all agricultural land of the urbanized villages would cease to be governed by the provisions of Delhi Land Reforms Act, 1954 and the Municipal Corporation of Delhi would be entitled to levy property tax on these lands. It is also noted in the order of reference dated 25.08.2004 that, under the Income Tax Act, capital gain is exempted when agricultural lands are compulsorily acquired and when DIVYANG THAKUR agricultural land in an urban area is acquired, Digitally signed by DIVYANG what would happen to those provisions of the THAKUR Date: 2025.02.25 16:08:44 +0530 Income Tax Act.
Delhi High Court Cites 23 - Cited by 55 - M Sarin - Full Document

Smt. Indu Khorana vs Gram Sabha & Ors. on 26 March, 2010

52. Ld Counsel for the Defendant has argued that the said notification stood temporarily suspended vide order of the Hon'ble High Court in W.P (C) no 2596 of 2001 dated 24.11.2004, however, in view of the later authoritative ruling in Indu Khorana (supra) as explained above, it stands to reason that the suit property was urbanized and that the provisions of Delhi Land Reforms Act would have no application post the 1994 notification.
Delhi High Court Cites 14 - Cited by 57 - V Birbal - Full Document
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