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STATE OF WEST BENGAL & ORS. versus JAI HIND PVT. LTD.

Citation: [2026] 2 S.C.R. 497 · Decided: 06-02-2026 · Supreme Court of India · Bench: M.M. SUNDRESH · Disposal: Appeal(s) allowed

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Judgment (excerpt)

[2026] 2 S.C.R. 497 : 2026 INSC 132
State of West Bengal & Ors. 
v. 
Jai Hind Pvt. Ltd.
(Civil Appeal No. 7407 of 2012)
06 February 2026
[M. M. Sundresh and Nongmeikapam Kotiswar Singh,* JJ.]
Issue for Consideration
Issue arose whether the Revenue Officer could have reviewed 
the earlier order of the Revenue Officer; whether the respondent-
company had fulfilled the conditions to be entitled to retain the lands 
u/s.6(1)(j) of the WBEA Act, 1953; and whether it was “exclusively 
engaged in agricultural farming” as on 1st January 1952 to claim 
exemption from vesting under the 1971 determination.
Headnotes†
West Bengal Estates Acquisition Act, 1953 – ss.6(1),  
6(1)(j) – West Bengal Land Reforms Act, 1955 – ss.57, 14T(3) – 
Power of review by Revenue Officer – Respondent company 
purchased 239 acres of land before and after coming into 
force of the 1953 Act – Respondent company claimed benefit 
of s.6(1)(j) to retain entire 239 acres since it was engaged in 
farming – Revenue Officer by order dated 07.10.1971 held 
the respondent not entitled to the benefit since it failed 
to produce any evidence to prove that the company was 
created exclusively for agricultural purpose – Said order 
attained finality – Respondent-company stood divested of 
the agricultural land held by it, the same having vested in the 
State Government – Another notice issued to the respondent 
u/ss.57 and 14T(3) of WBLR Act – While the writ petition 
assailing the notice was pending, some amicable settlement 
between the parties took place – Thereafter, earlier order of 
Revenue Officer was reviewed – Revenue Officer by his final 
order dated 07.05.2008 allowed the review and set aside the 
earlier order dated 07.10.1971 passed by the earlier Revenue 
Officer, thereby allowing the respondent to retain a total of 
about 211.21 acres of land and vesting nearly 28.50 acres 
in the State – Subsequently, Revenue Officer did not accept 
* Author
498
[2026] 2 S.C.R.
Supreme Court Reports
the land revenue by the respondent company – Respondent 
filed application, before the tribunal which was dismissed 
and quashed the review order holding that the concerned 
Revenue Officer was incompetent to undertake the review 
proceedings as no such power of review was specifically 
given – However, High Court allowed the writ petition and 
directed the Revenue Officer to accept the land revenue from 
the respondent in respect of the lands which were allowed 
to be retained pursuant to the review order passed by the 
Revenue Officer – Challenge to:
Held: Review undertaken by the Revenue Officer culminating in the 
fresh order wholly without jurisdiction and void ab initio – WBEA 
Act does not confer any power of substantive review upon the 
Revenue Officer, either expressly or by necessary implication – 
Government Order dated 26.02.2008, even though approved at 
the ministerial level, could not create or confer such jurisdiction on 
the Revenue Officer – Review further fails on merits, as none of 
the conditions prescribed u/Ord. XLVII r. 1 CPC satisfied – Review 
order of 2008 was fundamentally misconceived, contrary to settled 
principles governing the exercise of review power – Furthermore, 
the decision to initiate the review was driven by considerations of 
perceived economic advantage, such as prospective employment 
generation, rather than by any of the grounds recognised in 
law for invoking the power of review – Such considerations, 
however laudable in the executive or policy domain, are wholly 
extraneous to the limited and strictly circumscribed jurisdiction of 
review – Concluded determination cannot be reopened on the 
basis of subsequent policy preferences or economic expediency, 
in the absence of a legally sustainable ground contemplated 
under the law governing review – Direction issued by the State 
Government vide Government Order dated 26.02.2008 to review 
the earlier vesting determination was made after an inordinate 
and unexplained lapse of about four decades from the passing of 
the vesting order dated 07.10.1971, which had attained finality – 
Reasons stated do not constitute a legally sustainable ground to 
justify reopening a concluded determination after such an inordinate 
lapse of time – Exercise of review jurisdiction in 2008 to reopen 
a vesting determination that had attained finality decades earlier 
was wholly impermissible in law – Tribunal in setting aside the 
fresh review order dated 07.05.2008 and restoring the vesting 
d

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