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Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act 1922 - Sections 18A, 23, 23A, 25, 25A, 29, 31, 33, 33B, 34, 35, 44, 60(1), 131 to 136, 140 to 146, 147, 148, 149, 150, 153, 156 to 158, 185, 187 to 189, 282 to 284 and 288; Constitution of India - Article 226; Income-tax Act, 1961 - Sections 297, 297(1), 297(2) and 298; General Clauses Act - Sections 6; Income-tax (Removal of Difficulties) Order, 1962; Finance Act, 1950 - Sections 3, 11, 12, 13 and 13(1); Payment of Bonus Act, 1965 - Sections 37

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

departure from taxable territories, section 23B deals with collection of tax out of the estate of deceased persons, section 25 deals with assessment in case of discontinued business, section 25A with assessment after partition of Hindu undivided families … taxable territories, section 23B deals with collection of tax out of the estate of deceased persons, section 25 deals with assessment in case of discontinued … is not necessary to express any definite opinion on the point whether section 6 of the General Clauses Act 1897, is available for the purpose of interpreting the provisions of the Act of 1961. ' In the result

Beas Singh and ors. Vs. Baldeo Pathak and ors.

Court : Chennai

Subject : Land Acquisition

Reported in : 109Ind.Cas.609

the decree had otherwise been sustainable.6. The principal question is whether, in view of the provisions of the Estates Partition Act the present suit can be maintained. The partition is complete and cannot be set aside without setting aside … get partition effected under Section 7 of the Partition Act V of 1897.3. The Collector's order, dated 27th September, 1921, is illegal, ultra vires and … Court or by any means other than those expressly provided in the Act. It is further argued that Section 25 is a bar to the suit. Section 21 requires the Collector, when a proper application has been made

Ananda Kishore Chowdhry Vs. Daije Thakurain

Court : Kolkata

Subject : Contract

Reported in : (1909)ILR36Cal726

Court Fees Act. Partition - Estates Partition Act Bengal VIII of 1876), Section 63, and (Bengal v. of 1897), Section 2, Clause (6)--Private Partition--Partition Proceedings commenced under Act V of 1876 (B.C.) whether governed by Act V of … litigation, had been privately partitioned and could not form the subject-matter of partition by the Collector under the Estates Partition Act. There has been no investigation into the facts of the case, but the Subordinate Judge has dismissed the … not maintainable under the provisions of Act V of 1897; secondly, that it was barred by limitation under Section 25 of that Act; thirdly, that under Section 119 of the Act, the plaintiffs were precluded from questioning the

Ananda Kishore Chowdhury and ors. Vs. Daiji Thakurani

Court : Kolkata

Subject : Land Acquisition

Reported in : 1Ind.Cas.549

had been privately partitioned and could not form the subject matter of partition by the Collector under the Estates Partition Act. There has been no investigation into the facts of the case but the Subordinate Judge has dismissed the … partition--Estates Partition Act (VIII B.C. of 1876), Sections 12, 24, 26, 31 and 149--Estates Partition, Act (B.C.V of 1897), Section 2 Clause (c)--Limitation Act (XV of 1877), Schedule II, Article 14--Jurisdiction, order without, nullity--Evidence--Possession--Entry in Collector's order-sheet--Suit not … not maintainable under the provisions of Act V of 1897; secondly, that it was barred by limitation under Section 25 of that Act; thirdly, that under Section 119 of the Act the plaintiffs were precluded from questioning the

Lakhi Chowdhuri and ors. Vs. Akloo Jha and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 13Ind.Cas.123

the joint owners of an estate which is now in course of partition under the provisions of the Estates Partition Act of 1897. In the partition proceedings the first defendant put forward a claim that he was the tenant … had not been joined as a party and, secondly, that the suit was barred under the provisions of Section 25 of the Bengal Estates Partition Act.2. In respect of the first objection, the learned Judge held that it

S.P. Jaiswal Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 66(1), 66(2) and 66(3); Income Tax Act, 1961 - Sections 256(1), 256(2), 297(2) and 298; Income Tax (Removal of Difficulties) Order, 1962; Constitution of India - Article 227

Reported in : [1969]73ITR179(P& H)

departure from the taxable territories, Section 24B deals with collection oftax out of the estate of deceased persons, Section 25 deals with assessment in case of discontinued business, Section 25A with assessment after partition of Hindu undivided families … the taxable territories, Section 24B deals with collection oftax out of the estate of deceased persons, Section 25 deals with assessment in case of discontinued … is not necessary to express any definite opinion on the point whether Section 6 of the General Clauses Act, 1897, is available for the purpose of interpreting the provisions of the Act of 1961.'18. Dismissing the appeal preferred

Shah Tajammul Ali and anr. Vs. Mussod Ali and ors.

Court : Kolkata

Subject : Civil

Reported in : 5Ind.Cas.776

the defendant No. 1, applied to the Collector, under the provisions of Bengal Act V of 1897, the Estates Partition Act, to have a partition effected of the taluk, and obtained an order from the Collector elated the 15th … their costs from the plaintiffs and the defendant No. 2 in equal shares. Estates Partition Act (V.B.C. of 1897), Section 7 - Partition--Formal division by metes and bounds--Informal division--Jurisdiction of Collector to make partition. - … ago, divided into two blocks, one of 14 and the other of 25 mouzahs corresponding with a 7 annas 5 gundas and an 8 annas

Anand Kisore Chowdhury and ors. Vs. Daiji Thakurain

Court : Kolkata

Subject : Family

Reported in : AIR1915Cal571,28Ind.Cas.580

the 9th March 1907 on the ground that it was not maintainable under the provisions of the Bengal Estates Partition Act, 1897. This decision was reversed by this Court on the 9th March 1909, and the case was remitted to … mutual consent and for mutual convenience, there was No. such final and definitive partition as is contemplated in Section 12 of the Estates Partition Act, 1876, and as would effectively deprive the Collector of his jurisdiction. Tins … C.L.J. 57 : 15 Bom. L.R. 652 : 35 A. 337 : 25 M.L.J. 188 : 40 I.A. 161. To determine whether two persons, members

Dowager Rani Lalitha Kumari Devi and ors. Vs. the Raja of Vizianagaram ...

Court : Chennai

Subject : FamilyProperty

Acts : Succession Act, 1925 - Sections 82 and 97; Hindu Law; Madras Impartible Estates Act, 1904 - Sections 2(3), 3, 7 and 14; Evidence Act, 1872 - Sections 115

Reported in : AIR1954Mad19

to the plaintiff in July 1946. In August 1949 notifications were published under the provisions of the Madras Estates Abolition and Conversion into Ryotwari Act. 1948, and the Estate was taken over by the Government with effect … support him in this matter. The other suit, C. S. No. 495 of 1949, is a suit for partition of the partible properties belonging to the joint family, and we are concerned in these appeals with that … was not the sole surviving coparcener when he executed the will in 1897. It is sufficient to quote the following observations of Viscount Dunedin in … source of income of the estate & the circumstances of the family. Section 14 of Madras Act, 2 of 1904 specially provides for such a … Raj, Alak Rajeswari II. Raj (b. 1902, d. 25.10.37) (b. 25.12.05). = Vidyavathi Devi | __________________________________________________________________________________________ |

Mahomed Haji Abu Vs. Khatubai and ors.

Court : Mumbai

Subject : Family

Reported in : 51Ind.Cas.513

the summary of between thirty and forty Probate and Administration grants in Bombay in the matters of the estates of Halai Memons from 1857 to the date of this suit, all except three relate to Bombay residents … of the Nyayadhish of Bantwa or the Sorath Prant establish that the Hindu Law of succession, maintenance and partition is applied to Memons of Bantwa. In a Vasavad case between Memons it was decided by the Court … by the notice of the Bombay Government (Exhibit L) of the year 1897 described as a 'Public notice to the Memon community by the Government … though it does not accord with the rule of the Koran. The actual decision was limited to this that the custom pleaded, that females are … bean recognised and which are thus admissible under Section 13 of the Indian Evidence Act.27. In the … house and land at Porebunder valued at Rs. 25,000.5. The deceased was a native of Kathiawad belonging