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The State Of West Bengal vs Subodh Gopal Bose And Others on 17 December, 1953

As regards the property of the company also there has been no transfer of title to any such property, voluntary or involuntary, from the company to the State or its nominee and, therefore, no question arises of any property of the company having been "acquired". The question remains whether any property of the company has been "taken possession of" by the State within the meaning of article 31 (2) as explained by me in Subodh Gopal Bose's case(1).
Supreme Court of India Cites 65 - Cited by 260 - M P Sastri - Full Document
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