OFFSHORE HOLDINGS (P) LTD. v. BANGALORE DEVELOPMENT AUTHORITY & ORS.

3 SCC 139Reported decision2011#508 most cited

What is OFFSHORE HOLDINGS (P) LTD. v. BANGALORE DEVELOPMENT AUTHORITY & ORS. authority for?

Acquisitions under the Bangalore Development Authority Act, 1976 are distinct from the Land Acquisition Act, 1894, making Section 24(2) of the 2013 Act inapplicable to BDA Act acquisitions. A land acquisition does not lapse under the BDA Act even if the development scheme under Section 27 lapses, provided the land has already vested in the State Government under Section 16 of the Land Acquisition Act, 1894.

186

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

Offshore Holdings (P) Ltd. v. Bangalore Development Authority · BDA Act · Land Acquisition Act 1894 · Right to Fair Compensation Act 2013 · Section 24(2) of 2013 Act · Section 27 BDA Act · Section 16 Land Acquisition Act · lapsing of land acquisition · scheme lapsing · land vesting · acquisition under BDA Act

Judgments citing OFFSHORE HOLDINGS (P) LTD. v. BANGALORE DEVELOPMENT AUTHORITY & ORS.

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…ARASHTRA AND OTHERS', (1970) 3 SCC 323, 'GIRNAR TRADERS (3) VS. STATE OF MAHARASHTRA AND OTHERS', (2011) 3 SCC 1, 'SHORT NOTES OF CASES', 1975 (1) KAR L.J. 94, 'OFFSHORE HOLDINGS PRIVATE LIMITED VS. BANGALORE DEVELOPMENT AUTHOIRTY AND OTHERS', (2011) 3 SCC 139, 'SHORT NOTES ITEM 273', 1974(1) KKAR L.J.112, 105 'HMT LTD. REPRESENTED BY ITS DY.GENERAL MANAGER (HRM) AND ANOTHER VS. MUDAPPA AND OTHERS', (2007) 9 SCC 768, 'S.S.DARSHAN VS. STATE OF KARNATAKA AND OTHERS', (1996) 7 SCC 302, 'SPECIAL LAND ACQUISITION OFFICER , KIADB, MYSORE AND ANOTHR VS. ANASUYA BAI (DEAD) BY LEGAL REPRES…

Bangalore Development Authority vs. Doddalakkappa

WA/3855/2010HC Karnataka17 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 17(1)Section 4Section 4(1)Section 6(1)

…not questioned by the owners. It is further submitted that judgment rendered by the division bench can be distinguished in view of law laid down by Supreme Court in OFFSHORE HOLDINGS PRIVATE LIMITED VS. BANGALORE DEVELOPMENT AUTHORITY AND OTHERS, (2011) 3 SCC 139 and 1976 Act is a self contained code and provisions of Section 11A of the 1894 Act cannot be applied to the 1976 Act. It is further submitted that in any case, the division bench decision of this court requires re- consideration, therefore, the matter be referred to a larger bench. 5. On the other hand, learned Senior counsel for responden…

Pr Commissioner of Income Tax - VI vs. M/S Sterling Developers P Ltd

ITA/685/2015HC Karnataka04 Feb 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

…on 27 of the BDA Act. Even when scheme lapses under Section 27 of the BDA Act, acquisition does not 712 lapse as held by the Apex Court in the matter of OFFSHORE HOLDINGS (P) LTD vs BANGALORE DEVELOPMENT AUTHORITY & ORS reported in (2011) 3 SCC 139: “38. On a conjunctive reading of the provisions of Sections 27 and 36 of the State Act, it is clear that where a scheme lapses, the acquisition may not. This, of course, will depend upon the facts and circumstances of a given case. Where, upon completion of the acquisition proceedings, the land has vested in the State Government in terms…

M/S Padmini Products (P) Td vs. The Deputy Commissioner of Income Tax

ITA/182/2017HC Karnataka22 Oct 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

…on 27 of the BDA Act. Even when scheme lapses under Section 27 of the BDA Act, acquisition does not 712 lapse as held by the Apex Court in the matter of OFFSHORE HOLDINGS (P) LTD vs BANGALORE DEVELOPMENT AUTHORITY & ORS reported in (2011) 3 SCC 139: “38. On a conjunctive reading of the provisions of Sections 27 and 36 of the State Act, it is clear that where a scheme lapses, the acquisition may not. This, of course, will depend upon the facts and circumstances of a given case. Where, upon completion of the acquisition proceedings, the land has vested in the State Government in terms…

The Commissioner of Income Tax vs. M/S Syndicate Bank

ITA/622/2015HC Karnataka14 Oct 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

…on 27 of the BDA Act. Even when scheme lapses under Section 27 of the BDA Act, acquisition does not 712 lapse as held by the Apex Court in the matter of OFFSHORE HOLDINGS (P) LTD vs BANGALORE DEVELOPMENT AUTHORITY & ORS reported in (2011) 3 SCC 139: “38. On a conjunctive reading of the provisions of Sections 27 and 36 of the State Act, it is clear that where a scheme lapses, the acquisition may not. This, of course, will depend upon the facts and circumstances of a given case. Where, upon completion of the acquisition proceedings, the land has vested in the State Government in terms…

The Pr. Commissioner of Income tax (Central) vs. Sri Vaishnavi Educational Society

ITTA/622/2015HC Telangana01 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY