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Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996 Chapter II

Title: Transfer and Vesting of the Estate

State: Karnataka

Year: 1996

.....the Board. (2) For the removal of doubts it is hereby declared that,- (a) save as otherwise expressly provided in this section or in any other section of the Act, no liability of the owners or transferees in relation to the Estate in respect of any period prior to the appointed day shall be enforceable against the State Government or where the Estate is directed under section 6 to vest in the Board, against the Board; (b) no award, decree or order of any court, tribunal or other authority in relation to the Estate passed after the appointed day in respect of any matter, claim or dispute in relation to any matter which arose before that day shall be enforceable against the State Government or where the Estate is directed under section 6 to vest in the Board, against the Board; (c) no liability incurred by the owners or transferees before the appointed day, for the contravention of any provision of any law for the time being in force shall be enforceable against the State Government or where the Estate is directed under section 6 to vest in the Board, against the Board. Section 6 - Power of State Government to direct vesting of the Estate in the Board (1).....

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Estate Duty Act, 1953 [Repealed] Section 35

Title: Rates of Estate Duty on Property Including Agricultural Land

State: Central

Year: 1953

.....lakh. (2) Where an estate passing on the death of a person consist partly of property of the nature described in clause (a) of the proviso to sub-section (1) and party of the nature described in clause (b) of the said proviso, the estate duty payable thereon shall be.- (i) the amount which bears to the total amount of estate duty which would have been payable on the estate had it wholly consisted of property of the nature described in clause (a) the same proportion as the value of such property bears to the value of the estate, plus (ii) the amount which bears to the total amount of estate duty which would have been payable on the estate had it wholly consisted of property of the nature described in clause (b) the same proportion as the value of such property bears to the value of the estate. (3) Notwithstanding anything contained in sub-section (1) and the Second Schedule, where any property passing on the death of any person consists wholly or in part of agricultural land and the principal value of the estate does not exceed rupees two lakhs, there shall be allowed by way of rebate.- (a) in the case of an estate which consists wholly of agricultural land, a sum.....

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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 .....

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Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996 Chapter III

Title: Management of the Estate

State: Karnataka

Year: 1996

.....to the Estate which has vested in the State Government under section 3 shall where a direction has been made by the State Government under sub-section (1) of section 6, vest in the Board and thereupon the Board shall be entitled to exercise, to the exclusion of all other persons all such powers and do all such things as the Board is authorised to exercise and do in relation to the Estate. Section 10 - Duties of persons in-charge of management of the Estate (1) On the vesting of the management of the Estate in the Board all persons incharge of the management of the Estate immediately before such vesting shall be bound to deliver to the Board all assets, books of accounts, registers or other documents in their custody relating to the Estate. (2) The State Government may issue such directions as it may deem desirable in the circumstances of the case to the Board and the Board may also, if it is considered necessary so to do, apply to the State Government at any time for instructions as to the manner in which the management of the Estate shall be conducted in relation to any other matter arising in the course of such management. Section 11 - Duty of persons to account.....

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Estate Duty Act, 1953 [Repealed] Section 62

Title: Rectification of Mistakes Relating to Valuation for Estate Duty

State: Central

Year: 1953

.....approval of the Board, at any time within three years from the date on which the estate duty was first determined. (a) refund the excess duty paid, or as the case may be, (b) determine the additional duty payable on the property: Provided that where the person accountable had fraudulently under estimated the value of any property or omitted and property the period shall be six year: Provided further that no order shall be made under this sub-section unless the person accountable has been given an opportunity of being heard. (2) Nothing contained in sub-section (1) shall render any person accountable to whom a certificate that the estate duty has been paid is granted liable for any additional duty in excess of the assets of the deceased which are still in his possession, unless the person accountable had fraudulently attempted to evade any part of the estate duty in the first instance.

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Mental Health Act, 1987 Chapter VI

Title: Judicial Inquisition Regarding Alleged Mentally Ill Person Possessing Property,custody of His Person and Management of His Property

State: Central

Year: 1987

..... (1) Where the mentally ill person is incapable of taking care of himself, the District Court or, where a direction has been issued under sub-section (2) of section 54, the Collector of the District, may appoint any suitable person to be his guardian. (2) In the discharge of his functions under sub-section (1), the Collector shall be subject to the supervision and control of the State Government or of any authority appointed by it in that behalf. Section 54 - Appointment of manager for management of property of mentally ill person (1) Where the property of the mentally ill person who is incapable of managing it is such as can be taken charge of by a Court of Wards under any law for the time being in force, the District Court shall authorise the Court of Wards to take charge of such property, and thereupon notwithstanding anything contained in such law, the Court of Wards shall assume the management of such property in accordance with that law. (2) Where the property of the mentally ill person consists in whole or in part of land or of any interest in land which cannot be taken charge of by the Court of Wards, the District Court may, after obtaining the consent of.....

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Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996 Section 19A

Title: Disbursement of Amount to the Owners, Transferees and Other Interested Persons

State: Karnataka

Year: 1996

.....appointment of the amount among them, the Commissioner shal refer the matter to the Court and make disbursement in accordance with the decision of the Court. (3) The court shall decide the appoitment of amount among the owners, trransferees and other interested persons in relation to the estate having due regard to the value on the appointed day, of the property forming part of the estate. (4) Notwithstanding anything contained in this Act evidence shall be admissible to establish the court right, title and interest of the owners, transferees or other interested persons in relation to the estate. Explanation.--In this section 'Court' in relation to the estate means the principal court of original jurisdiction within the local limits of whose jurisidiction the estate is situated.] _______________________________ 1. Inserted by Act 19 of 2001 w.e.f. 21.11.1996

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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.....

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Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996 Complete Act

Title: Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996

State: Karnataka

Year: 1996

.....- Appointment of Executive Officer and other officers Section 24 - Powers and duties of the Executive Officer and other officers Section 25 - Suits and other legal proceedings by or against Board Section 26 - Fund Section 27 - Power to borrow Section 28 - Utilisation of the Fund Section 29 - Audit Section 30 - Budget Chapter VI Section 31 - Act to have overriding effect Section 32 - Contract to cease to have effect unless ratified by Board Section 33 - Protection of action taken in good faith Section 34 - Penalties Section 35 - Offences by companies Section 36 - Revision Section 37 - Power to make rules Section 38 - Power to remove difficulties Schedule I - FIRST SCHEDULE Schedule II - SECOND SCHEDULE

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Estate Duty (Distribution) Act, 1962 [Repealed] Section 3

Title: Distribution of Net Proceeds of Estate Duty Assigned to the States

State: Central

Year: 1962

.....and brought into assessment in that financial year bears to the total gross value of all property brought into assessment in that year; (d) 'property" does not include agricultural land; (e) any property situated outside India shall be deemed to be situated in the State or, as the case may be, the Union Territory wherein the value of such property has been brought into assessment. ________________________ 1. Substituted for the words, figures and letters "the financial year commencing on the 1st day of April, 1984" by Estate Duty (Distribution) Amendment Act (Act 28 of 1985) w.e.f 01.04.1985. 2. Substituted for the words "be distributed, provisionally" by Estate Duty (Distribution) Amendment Act (Act 28 of 1985) w.e.f 01.04.1985.

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