Bare Act Search Results

Estate Duty Act, 1953 [Repealed] Section 44

Title: Reasonable Funeral Expenses, and with Some Exceptions, Debts and Incumbrances to Be Allowed for in Determining Chargeable Value of Estate

State: Central

Year: 1953

.....but an allowance shall not be made.- (a) for debts incurred by the deceased, or incumbrances created by a disposition made by the deceased, unless, subject to the provisions of section 27, such debts or incumbrances were incurred or created bona fide for full consideration in money or money's worth wholly for the deceased's own use and benefit and take effect out of his interest, or (b) for any debt in respect whereof there is right to reimbursement from any other estate or person, unless such reimbursement cannot be obtained or (c) more than once for the same debt or incumbrance charged upon different portions of the estate, or (d) for debts incurred by or on behalf of the deceased by way of dower, to the extent to which such debts are in excess of rupees five thousand, and any debt or incumbrance for which an allowance is made shall be deducted from the value of the property liable thereto. Explanation.- For the purposes of this section, "funeral expenses" include all expenses which may have to be incurred in connection with the sraddha or basis ceremonies of the deceased for a period of one year from his death

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.....

Code of Civil Procedure, 1908 Appendix D

Title: Decrees

State: Central

Year: 1908

.....to the institution of the suit. Or 2. That an inquiry be made as the account of mesne profits which have accrued dueprior to the institution of the suit. 3. That an inquiry be made as tothe amount of mesne profitsfrom the institution of the suit until [the delivery of possession to thedecree-holder] [the relinquishment of possession by the judgment-debtor withnotice to the decree-holder through the Court] [the expiration of three yearsfrom the date of the decree]. ___________________ 1. Substituted by Act 21 if 1929,section 8 and Schedule, for Forms 3 to 11. 2.Words not required to be deleted. 3.Here insert name of proper officer. Total Total Total Total

Estate Duty Act, 1953 [Repealed] Section 45

Title: Limitations on Debts Deductible

State: Central

Year: 1953

Where a debt or incumbracne has been incurred or created in whole or in part for the purpose of or in consideration for the purchase or acquisition or extinction, whether by operation of law or otherwise of any interest in expectancy in any property passing or deemed to pass on the death of the deceased and any person whose interest in expectancy is so purchased, acquired, or extinguished becomes (under any disposition made by or through devolution of law from, or under the intestacy of the deceased) entitled to any interest in that property, then in determining the value of the estate of the deceased for the purpose of estate duty no allowance shall be made in respect of such debt or incumbrance, and any property charged with any such debt incumbrance shall be deemed to pass freed from that debt or incumbrance: Provided that.- (a) if part only of such debt or incumbrance was incurred or created for such purpose or as such consideration as aforesaid, this provision shall apply to that part of such debt or incumbrance only; and (b) if a person whose interest in expectancy in the property so purchased, acquired or extinguished becomes entitled to an interest in part only of t

The Punjab Land Revenue Act, 1887 Complete Act

State: Punjab

Year: 1887

THE PUNJAB LAND REVENUE ACT, 1887 THE PUNJAB LAND REVENUE ACT, 1887 (ACT NO. 17 OF 1887) CONTENTS SN Subject CHAPTER I PRELIMINARY 1. Title, extent and commencement. 2. Repeal 3. Definitions 4. Exclusion of certain land from operation of Act. 5. Power to vary limits and alter number of tahsils, districts, and divisions. CHAPTER II REVENUE-OFFICERS Classes and Powers 6. Classes of revenue-officers. 7. Financial Commissioners. 8. Appointment of Commissioners and of Deputy, Assistant and Extra Assistant Commissioners. 9. Appointment of Tahsildars and Naib-Tahsildars. 10. Powers of Revenue-officers. 11. Superintendence and control of Revenue-officers. 12. Power to distribute business and withdraw and transfer cases. 13. Appeals 14. Limitation for appeals. 15. Review by Revenue-officers. 16. Power to call for, examine and revise proceedings of Revenue-officers. 17. Power to make rules as to procedure. 18. Persons by whom appearances and applications may be made.....

West Bengal Land Reforms Act, 1955 Complete Act

State: West Bengal

Year: 1955

.....of his own interest therein, but does not include the right of the bargadar to cultivate the land of the holding; 1010. Clause (7) subs. by W.B. Act Act 50 of 1981, which was earlier as under: "(7) "land" means agricultural land other than land comprised in a tea- garden which is retained under sub-section (3) of section 6 of the West Bengal Estates Acquisition Act, 1953, and includes home-steads but does not include tank. Explanation: "Homestead" shall have the same meaning as in the West Bengal Estates Acquisition Act, 1953.'. (7) "land" means land of every description and includes tank, tank-fishery, fishery, homestead, or land used for the purpose of livestock breeding, poultry farming, dairy or land comprised in tea garden, mill, factory, workshop, orchard, hat, bazar, ferries, tolls or land having any other sairati interests and any other land together with all interests, and benefits arising out of land and things attached to the earth or permanently fastened to anything attached to earth; (8) "Personal cultivation" means cultivation by a person of his own land on his own account (a) by his own labour, or (b) by the labour of any member of his family, or (c) by.....

Maharashtra (Vidarbha Region) Agricultural Debtors Relief Act, 1969 Complete Act

State: Maharashtra

Year: 1969

MAHARASHTRA (VIDARBHA REGION) AGRICULTURAL DEBTORS RELIEF ACT, 1969 MAHARASHTRA (VIDARBHA REGION) AGRICULTURAL DEBTORS RELIEF ACT, 1969 18th April 1969 An Act to provide for the relief of certain agricultural debtors in the Vidarbha region of the State of Maharashtra. WHEREAS, it is expedient to provide for the relief of certain agricultural debtors in the Vidarbha region of the State of Maharashtra ; It is hereby enacted in the Twentieth Year of the Republic of India as follows :- CHAPTER 01: PRELIMINARY SECTION 01: SHORT TITLE, EXTEND AND COMMENCEMENT (1) This Act may be called the Maharashtra (Vidarbha Region) Agricultural Debtors Relief Act, 1969. (2) It extends to the Vidarbha region of the State of Maharashtra. (3) It shall be deemed to have come into force on the 7th day of March 1969. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires, (1) "award" means an award made under sub-section (4) of sec. 6 or section 7 or 23 or as confirmed or modified by the Court in appeal; (2) "Code" means the Maharashtra Land Revenue Code, 1966 ; (3) "Court" means the court of the Civil Judge(Senior Division) having ordinary jurisdiction in the area.....

Estate Duty Act, 1953 [Repealed] Section 46

Title: Further Limitations

State: Central

Year: 1953

.....whole or a part of the consideration give consisted of such consideration as is mentioned in clause(b) of this sub-section it is proved to the satisfaction of the Controller that the value of the consideration given, or of that part thereof, as the case may be exceeded that which could have been rendered available by application of all the property derived from the deceased, other than such ( if any) of that property as is included in the consideration given or as to which the like facts are proved in relation to the giving of the consideration as are mentioned in the proviso to sub-section (1) of section 16 in relation to the purchase or provision of an annuity or other interest no abatement shall be made in respect of the excess. (2) Money or money's worth paid or applied by the deceased in or towards satisfied or discharge of debt or incumbrance in the case of incumbrance had not been satisfied or discharged, or in reduction of a debt or incumbrance had not been satisfied or discharged, or in reduction of a debt or incumbrance in the case of which that sub-section has effect on his death, shall, unless so paid or applied two years before the death, be treated as property.....

Indian Succession Act, 1925 Part 6

Title: Testamentary Succession

State: Central

Year: 1925

.....of ministers of religion; for the formation or support of a public garden; All these bequests are void. _____________________ 1. Added by Act 51 of 1991, section 6. INDIAN SUCCESSION ACT, 1925Chapter 8 - OF THE VESTING OF LEGACIES Section 119 - Date of vesting of legacy when payment or possession postponed Where by the terms of a bequest the legatee is not entitled to immediate possession of the thing bequeathed, a right to receive it at the proper time shall, unless a contrary intention appears by the will, become vested in the legatee on the testator's death, and shall pass to the legatee's representatives if he dies before that time and without having received the legacy, and in such cases the legacy is from the testator's death said to be vested in interest. Explanation.An intention that a legacy to any person shall not become vested in interest in him is not to be inferred merely from a provision whereby the payment or possession of the thing bequeathed is postponed, or whereby a prior interest therein is bequeathed to some other person, or whereby the income arising from the fund bequeathed is directed to be accumulated until the time of payment arrives,.....

Indian Succession Act, 1925 Chapter 17

Title: Of the Payment of Liabilities in Respect of the Subject of a Bequest

State: Central

Year: 1925

.....B, if he accepts the bequest, accepts it subject to this charge, and is liable, as between himself and A's estate, to pay the sum of 11,000 rupees thus due. Section 168 - Completion of testator's title to things bequeathed to be at cost of his estate Where anything is to be done to complete the testator's title to the thing bequeathed, it is to be done at the cost of the testator's estate. Illustrations (i) A, having contracted in general terms for the purchase of a piece of land at a certain price, bequeaths to B, and dies before he has paid the purchase-money. The purchase-money must be made good out of A's assets. (ii) A, having contracted for the purchase of a piece of land for a certain sum of money, one-half of which is to be paid down and the other half secured by mortgage of the land, bequeaths it to B, and dies before he has paid or secured any part of the purchase-money. One-half of the purchase-money must be paid out of A's assets. Section 169 - Exoneration of legatee's immovable property for which land-revenue or rent payable periodically Where there is a bequest of any interest in immoveable property in respect of which payment in the nature of.....