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Mamta Dinesh Vakil Vs. Bansi S. Wadhwa

Court : Mumbai

Subject : Land Acquisition

article 15(1). 71. Similarly in the case of GirdharGopal Vs. State AIR 1953 M.B. 147 the discrimination under Article 15(1) not only on the ground … not hit by Article 15. 80. Similarly in the case of K. Ramakrishna Vs. Osmania University AIR 1962 Andhra Pradesh 120 the classification which was geographical was held not discriminatory of Article 14 or 15(1) even if … Vs. Shaik Hazarat and Ors. AIR 1960 MYSORE 59 the Hyderabad Prevention of Agricultural Land Alienation Act, … time of the execution of the Will. They had no issues. Her husband as well as she are stated to have been later murdered by a nepali servant. The husband is stated to have several brothers and … Class II of the Schedule to Section 8 of the Hindu Succession Act. She claims to exclude the maternal aunt who is shown to fall

Smt. Dhan Kaur Vs. Controller of Estate Duty

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 59

Reported in : [1999]236ITR210(P& H)

consequence of an information. 11. The expression 'information' was considered by the Andhra Pradesh High Court in V. S. L Narasimha Rao v. Asst. CED … or factual material but included 'information' as to the true and correct state of the law. The information as to law must be from a … law has been referred at the instance of the accountable person under Section 64(1) of the Estate Duty Act, 1953 (for short, 'the Act'). 'Whether, on the facts and in the circumstances of the case, the Tribunal was … Duty, on an audit objection, reopened the case subsequently by issuing a notice to the accountable person under Section 59 of the Act. A view was taken that the deceased, being the sole surviving male coparcener, was competent

Rayalaseema Bank Ltd. Vs. Tharigopala Pedda Narayanappa and anr.

Court : Andhra Pradesh

Subject : ArbitrationCivil

Acts : Arbitration Act, 1940 - Sections 39(1) and 39(2)

Reported in : AIR1961AP483

Matched in: Court Andhra Pradesh

T.S. Santhanam Vs. Expenditure Tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Expenditure Tax Act, 1957 - Sections 4 and 16

Reported in : [1973]87ITR582(Mad)

estate duty expressed in an appeal prepared by the accountable person, is ' information' within the meaning of Section 59 of the Estate Duty Act, 1953, as amended by the Estate Duty (Amendment) Act of 1958, on the … brought to the notice of the assessing officer a decision of the Andhra Pradesh High Court in His Highness Prince Azam Jah v. Expenditure-tax Officer, … Osman Ali Khan Bahadur, H.E.H. The Nizam of Hyderabad, : [1969]72ITR376(SC) , which arose under the Estate Duty Act, 1953, the Supreme Court had once again the opportunity to consider the content of the word 'information'. They said:' … the issue of a writ of prohibition.2. In the counter-affidavit it is stated that the original assessing officer acted under and applied Section 4(i) of

M/S. Patitapabana Bastralaya, Prop. Sri Debendra M Vs. the Sales Tax O ...

Court : Orissa

Subject : Land Acquisition

in the case of Sri Krupasindhu Behera -v- State of Orissa, (1985) 59 STC 269 (Ori.), has held as under: “The proceeding under the Public … the Orissa Sales Tax Act.”.14. In M. Reddanna -vs- Revenue Division Officer, (1980) 46 STC 232 (AP)(FB), the Andhra Pradesh High Court has held as under: “No reasons were recorded for giving 7 days time for payment … judgment of this Court in the case of Jindal Stainless Ltd. -v- State of Orissa and others, (2012) 54 VST 1 (Orissa). It was further … (Bom), the Bombay High Court has held as under: “(1) Under section 15(1) of the Bombay Sales Tax Act, 1953, the reassessing authority would acquire jurisdiction only if a valid notice under that section was issued and duly

Meenachil Panchayat Vs. Sivasankara Marar

Court : Kerala

Subject : Civil

Acts : Registration Act, 1908 - Sections 17(2); Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 5

Reported in : 2003(2)KLT914

decisions, which have taken contrary view. One of those decisions is Purra Pentaiah v. Madam Pandya, AIR 1980 Andhra Pradesh 290. In that decision, it is held as follows: 'Where a security bond is executed for stay … decision reported, in Subramania Nadar Arumughaperumal Nadar v. Esakkimadan Nadar Dwarapandia Nadar, 1953 KLT 387. The Court was considering the effect of Section 10(2)(v)of the … registration as a result of Sections 4 and 59 of the Transfer of Property Act, 1882 and … are exempted from registration. On the other hand, learned counsel for the respondents submitted that the bond clearly states that it creates a mortgage and hence the deed is liable to be registered. 3. A Full Bench … court and not any particular person. Under Section 17(2)(vi) of the Registration Act, 1908, the decrees and orders of the court are exempted from registration.

M.P.V. Sundararamier and Co. Vs. the State of Andhra Pradesh and anr.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Constitution of India - Articles 246, 286, 286(1), 286(2), 301 and 372; Madras General Sales Tax Act, 1939 - Sections 2 and 22; Sales Tax Laws Validation Act, 1956 - Sections 2; Impugned Act

Reported in : AIR1958SC468; (1958)IMLJ179(SC); [1958]1SCR1422; [1958]9STC298(SC)

Madras to enact a law to operate in another State. But it isargued that s. 53 of the Andhra State Act, 1953, on its true interpretationenacts that though for political purposes Andhra is to be regarded as aseparate State, for … those laws is Madras General Sales Tax Act (Madras 9 of 1939),hereinafter referred to as the Madras Act. Section 54 of the Andhra State Actconferred on the Government a power to adapt laws for the purpose of … the Privy Council inPunjab Province v. Daulat Singh (1946) L.R. 73 IndAp 59 is relied on insupport of this proposition. There, the question arose with

Mrs. Khorshed Shapoor Chenai and ors. Vs. Assistant Controller of Esta ...

Court : Supreme Court of India

Subject : Property

Acts : Estate Duty Act, 1953 - Sections 2(15), 11, 12, 18, 23, 24, 59, 61 and 73A; Land Acquisition Act - Sections 25(1)

Reported in : AIR1980SC775; (1980)14CTR(SC)356; [1980]122ITR21(SC); (1980)2SCC1; [1980]2SCR315

V.D. Tulzapurkar, J.1. These two appeals by certificates granted by the High Court, of Andhra Pradesh raise the question of legality and or, validity of two notices issued by the Assistant Controller of … of Estate' Duty, Hyderabad, one under Section 59(a) and the other under Section 61 of the Estate Duty Act, 1953 (hereinafter called 'the Act').2. Two parcels of agricultural land (admeasuring 22 Acres 24 Guntas and 8 Acres 23 … death, Shapoor Rashid Chenai (the son) died on May 7, 1965. As stated earlier he had one half share in the undivided estate of his

Ceo Vs. Md Ajeet Singh and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : RLW2007(2)Raj917

first rule can be laid down in this regard.23. The decision of Andhra Pradesh High Court in Nawab Mir Barkat Ali Khan Bahadur's case has … of this Court while partly allowing the application of the assessee under Section 64(1) of the Estate Duty Act, 1953 since replealed:(2)(a) whether where no time limit has been prescribed by the statute for completing the assessment the … suggested by the assessee, which are as under:(1)(a) Whether recording of reasons prior to issue of notice Under Section 59 of Estate Duty Act is a mandatory requirement and whether failure to record reasons prior to issue of … Tax Reference No. 88/98 is a reference submitted by the Tribunal alongwith statement of case referring the following question as question of law for the

Nripendra Nath Bagchi Vs. Chief Secretary, Govt. of West Bengal

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 14, 226, 227, 233, 234, 235, 236, 309, 310, 311, 311(2), 313 and 320; ;Civil Services (Classification, Control and Appeal) Rules - Rule 55; ;West Bengal Service Rules - Rule 75; ;Fundamental Rules - Rule 56

Reported in : AIR1961Cal1,65CWN361,(1961)IILLJ312Cal

against persons intended to be controlled. Subba Rao, C. J. delivering judgment of a Division Bench of the Andhra High Court in Mohammed Ghouse v. State of Andhra, : AIR1955AP65 explained it clearly at page 68 of … Hirendra Nath, Ray v. State of West Bengal, 59 Cal WN 450 at p. 457 holding, that … divesting the High Court of the control the Constitution has vested in it. If the Governor or the State Act provides for disciplinary control over subordinate courts, then such provision has to be consistent with the High Court's … enquiry.4. The petitioner reached the age of superannuation on the 31st July, 1953. Only about 10 daysprior to that date he was suspended from service … and 234 of the Constitution belongs to the Governor which read with Section 16 of the General Clauses Act, 1897 includes power to dismiss or