Bare Act Search Results

Estate Duty Act, 1953 Complete Act

State: Central

Year: 1953

.....in the Wealth-tax Act and the rules made thereunder. 4. Another amendment seeks to make a provision similar to that contained in Income-tax Act, 1961 and Wealth-tax Act, 1957, to secure that where the deceased was a member of a co-operative housing Society the value of one house or part thereof allotted or leased to him under a house-building scheme of the society would be treated as a house owned by the deceased, thus qualifying for the concessional treatment accorded to residential house property. 5. The other amendments proposed in the Bill are of a consequential nature. 6. The amendments are being made with retrospective effect from the 1st day of March, 1981 and accordingly the proposed concessions will also be available in relation to estate duty in the case of persons who have died after the 28th February, 1981. 7. The Bill seeks to achieve the above objects. -Gaz. of Ind., 13-7-82, Pt. II, S. 2,Ext" p. 8 (No. 28) Act 53 of 1984 This Bill seeks to amend the Estate Duty Act, 1953, mainly with a view to excluding agricultural lands from the levy of estate duty. 2. One of the amendments proposed accordingly seeks to provide that the Act shall cease to apply to the.....

Estate Duty Act, 1953 [Repealed] Complete Act

Title: Estate Duty Act, 1953 [Repealed]

State: Central

Year: 1953

.....Duty of company and officers of company to give information to Controller on death of transferor Section19 - Collection and incidence of duty under section 17 Section20 - Power to make rule respecting controlled companies generally Section21 - Foreign property Section22 - Property held by the deceased as trustee Section23 - Interest failing before becoming an interest in possession Section24 - Property reverting to disponer Section25 - Income of settled property acquired on death of spouse Section26 - Property passing by reason of a bona fide purchase for full or partial consideration in money Section27 - Dispositions in favour of relatives Section28 - Effect of new or increased rates of duty on certain prior sales and mortgages Section29 - Settled property in respect of which since the date of the settlement estate duty has been paid on the death of the deceaseds spouse Section30 - Agreement for avoidance or relief of double taxation with respect to estate duty Section31 - Allowance for quick succession to property Section32 - Exemption of interest of a Hindu widow devolving upon reversioners in certain cases Section33 - Exemptions Section34 - Aggregation .....

Estate Duty Act, 1953 [Repealed] Section 19

Title: Collection and Incidence of Duty Under Section 17

State: Central

Year: 1953

.....(a) of that sub-section a reference to any duty payable in respect of assets of the company passing on a death by virtue of section 16 of this Act, and section 129 of the Indian Companies Act, 1913, shall have effect accordingly. (5) The duty payable on the death of the deceased by virtue of section 17 shall be a first charge by way of floating security on the assets which the company had at the death or has at any time thereafter, and any part of the duty for which by virtue of clause (c) of sub-section (1) any person is accountable in respect of any distributed assets shall be a first charge also on those assets: Provided that nothing in this sub-section shall operate to make any property chargeable as against a bona fide purchaser thereof for valuable consideration without notice. (6) Where any duty has been.- (a) paid by a person accountable therefor by virtue only of clause (c) of sub.- section (1) ; or (b) raised by virtue of sub-section, (5) out of any distributed assets charged therewith; that person or, as the case may be, the person who was entitled to those assets subject to the charge, may (without prejudice to any right of contribution or indemnity.....

Registration of Births and Deaths Act, 1969 Chapter III

Title: Registration of Births and Deaths

State: Central

Year: 1969

.....elsewhere: Provided that any person who finds such child or dead body, or in whose charge such child or dead body may be placed, shall notify such fact to the headman or officer aforesaid; (f) in any other place, such person as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), the State Government, having regard to the conditions obtaining in a registration division, may by order require that for such period as may be specified in the order, any person specified by the State Government by designation in this behalf, shall give or cause to be given information regarding births and deaths in a house referred to in clause (a) of sub-section (1) instead of the persons specified in that clause. Section 9 - Special provision regarding births and deaths in a plantation In the case of births and deaths in a plantation, the superintendent of the plantation shall give or cause to be given to the Registrar the information referred to in section 8: Provided that the person referred to in clauses (a) to (f) of sub-section (1) of section 8 shall furnish the necessary particulars to the superintendent of the plantation. Explanation.--In this section,.....

Births, Deaths and Marriages Registration Act, 1886 Chapter III

Title: Registration of Births and Deaths

State: Central

Year: 1886

.....the members of every race, sect or tribe to which the Indian Succession Act, 1865 (10 of 1865)2 applies, and in respect of which an order under section 332 of that Act is not for the time being in force, and all persons professing the Christian religion; 3[***] (2) But the State Government by notification in the Official Gazette, may 4[***] extend the operation of this Chapter to any other class of persons either generally or in any local area. __________________________________ 1. Substitution by the A.O. (No. 2) 1956, for "a Part A State or a Part C State". 2. See now the Indian Succesion Act, 1925 (39 of 1925), section 3. 3. Clause (b) rep. by the A.O. 1950. 4. The words "with the previous approval of the G.G. in C" were omitted by the Act 38 of 1920, sec. 2 and Sch. I. Section 12 to 18 - B.--Registration Establishment Section 12 - Power for State Government to appoint Registrars for its territories The State Government may appoint, either by name or by virtue of their office, so many persons as it thinks necessary to be Registrars of Births and Deaths for such local areas within the territories under its.....

Estate Duty Act, 1953 [Repealed] Section 29

Title: Settled Property in Respect of Which Since the Date of the Settlement Estate Duty Has Been Paid on the Death of the Deceaseds Spouse

State: Central

Year: 1953

If estate duty has already been paid in respect of any settled property since the date of the settlement, on the death of one of the parties to a marriage the estate duty shall not be death of one of the parties to a marriage the estate duty shall not be payable in respect thereof on the death of the other party to the marriage, unless the latter was at the time of his death, or had been at any time during the continuance of the settlement, competent to dispose of such property, and, if on his death subsequent limitations under the settlement take effect in respect of such property, was sui juris at the time of his death, or had been sui juris at any time while so competent to dispose of the property.

Estate Duty Act, 1953 [Repealed] Section 53

Title: Persons Accountable, and their Duties and Liabilities

State: Central

Year: 1953

.....another person in the management of property. (2) Notwithstanding anything contained in sub-section (1) where an heir-at-law proves to the satisfaction of the controller that some other person is in adverse possession of any assets of the deceased, the heir-at-law shall not be accountable for the portion of the estate duty payable in respect of such assets: Provided that he shall become so accountable if, and to the extent that, he subsequently recovers possession of such assets. (3) Every person accountable for estate duty under the provisions of this section shall, within six months of the death of deceased or such later time as the Controller may allow, deliver to the Controller and verify to the best of his knowledge and belief, an account of all the property in respect of which estate duty is payable. (4) Where the person accountable knows of any property which he has not included in his account because he does not know its amount or value, he may state that such property exists, but he does not know the amount or value thereof and that he undertakes, as soon as the amount and value are ascertained to bring a supplementary account thereof and to pay both the duty.....

Births, Deaths and Marriages Registration Act, 1886 Complete Act

Title: Births, Deaths and Marriages Registration Act, 1886

State: Central

Year: 1886

.....deaths Section27 - Penalty for wilfully giving false information Section28 - Correction of entry in register of births or deaths Chapter IV Section29 - Repealed Section30 - Repealed Section31 - Repealed Chapter V Section32 - Permission to persons having custody of certain records to send them within one year to Registrar General Section33 - Appointment of Commissioners to examine registers Section34 - Duties of Commissioners Section35 - Searches of lists prepared by Commissioners and grant of certified copies of entries Section35A - Constitution of additional Commissions for purposes of this Chapter Chapter VI Section36 - Rules Section37 - Procedure for making and publication of rules

Estate Duty Act, 1953 [Repealed] Section 11

Title: Limited Interests Disposed of Within a Certain Period Before Death

State: Central

Year: 1953

.....this sub-section shall be construed as affecting any charge of estate duty arising otherwise than by virtue of the provisions of the preceding sub-section. (3) In the application of sub-section (1) to a case in which an income branch on the property in which the interest in question subsisted has been created by associated operations (as hereinafter defined in section, 25 which included a disposition of that interest, reference to that property shall be construed as reference to that property free from the incumbrance, except in a case in which the incumbrance was created for consideration in money or money's worth which was applied for purposes calculated to maintain or increase the value of the property, and, in that case, shall be construed as reference to that property subject to the incumbrance to the extent to which the consideration was so applied (4) Where an interest limited to cease on a death has been disposed of or has determined, bona fide, possession and enjoyment of the property shall not be deemed for the purposes of sub-section (2) to be assumed immediately thereafter and thenceforward Retained to the entire exclusion of a person who had the interest and of.....

Registration of Births and Deaths Act, 1969 Section 10

Title: Duty of Certain Persons to Notify Births and Deaths and to Certify Cause of Death

State: Central

Year: 1969

.....regard to the facilities available therein in this behalf, may require that a certificate as to the cause of death shall be obtained by the Registrar from such person and in such form as may be prescribed. (3) Where the State Government has required under sub-section (2) that a certificate as to the cause of death shall be obtained, in the event of the death of any person who, during his last illness, was attended by a medical practitioner, the medical practitioner shall, after the death of that person, forthwith, issue without charging any fee, to the person required under this Act to give information concerning the death, a certificate in the prescribed form stating to the best of his knowledge and belief the cause of death; and the certificate shall be received and delivered by such person to the Registrar at the time of giving information concerning the death as required by this Act.