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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

with assessment in case of discontinued business, section 25A with assessment after partition of Hindu undivided families and section 29, 31, 33 and 35 deal … 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 … assessment in case of 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

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 … Nilamani Patta Maha Devi Garu 6 B.L.R. 202 : 14 W.R. (P.C.) 33 : 13 M.I.A. 497 : 2 Suth. P.C.J. 365 : 2 Sar.

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 … under the power conferred on him by para 33 of that deed, executed a deed described as … source of income of the estate & the circumstances of the family. Section 14 of Madras Act, 2 of 1904 specially provides for such a

Sheo Prakash and anr. Vs. Ala-ud-dIn and ors.

Court : Allahabad

Subject : Land Acquisition

Reported in : 84Ind.Cas.599

The person who takes the security takes it subject to the rights of those other co-sharers to enforce partition and thereby to convert what was an undivided share of the whole into a defined portion held in … made by Moulvi Farid-ud-din and Munshi Shaikh Shams-ud-din on the 26th July 1897. This document is to be found in Part III of the printed … I am satisfied that according to their findings Sharf-ud-din had at least a 711/12 pies-share if the family estate be deemed to be sixteen annas. The plaintiff's Vakil in the oral pleadings printed at page 32 of … the entries made in the revenue registers bore no relation to the actual facts. Items of property recorded in the names of individual members of … share In the mortgaged properties. By virtue of Section 43 of the Transfer of Property Act the … : 21 W.R. 233 : 3 Sar. P.C.J. 333 : 2 suth. P.C.J. 942 (P.C.), which is

Rajah D.K. Thimmanayanim Bahadur Varu, Rajah of Kalahasti and ors. Vs. ...

Court : Chennai

Subject : FamilyProperty

Reported in : AIR1928Mad713

to his other sons. In 1890 the second son Timma filed a suit against Rajah Muthu Venkatappa for partition of the estate alleging that it was joint family property and not an impartible estate. This suit was … her husband's will and under the decree in O.S. No. 15 of 1897, a suit brought to enforce the terms of the will.3. In the … to Venkatappa by the decree in O.S. No. 33 of 1895; and the other set, with which … Phillips, Offg. C.J.1. All these appeals relate to the recovery of allowances payable out of the Kalahasti estate. Appeals Nos. 28, 39 and 387 are from O.S. No. 50 of 1916 and 58, 69 and 70 … in evidence for want of registration under the provisions of the Registration Act. Under Section 17 (2) (vi) of that Act a decree or order

Atika Begum, Vs. Haji A.A.M. Abdulla,

Court : Chennai

Subject : PropertyFamily

Acts : Transfer of Property Act - Sections 6, 10 and 11

Reported in : (2002)2MLJ4

shares of the properties. 6.2. Similarly, defendants 2, 91, 117 and 118, in their written statement, prayed for partition and separate possession of their 2947.88 shares in the suit property.6.3. Defendants 33, 37 and 52, in their … taxed and noted in the margin thereunder shall be met from and out of the assets of the estate. 8.4. For the purpose of clarity, we are obliged to extract Schedule `A' and Schedule `B' of the … the sharers, imposed in the registered Will dated 11.2.1897, which is admittedly acted upon by all the parties as a family settlement, creates a right … over the suit property.13.5. In this regard, we are obliged to refer Section 10 and 11 of the Transfer of property Act, which read as

Pushavathi Vijayaram Gajapathi Raj Manne Sultan Bahadur, Raja of Vizia ...

Court : Chennai

Subject : FamilyProperty

Acts : Hindu Law; Madras Impartible Estates Act, 1904; Evidence Act, 1872 - Sections 101 to 103; Tenancy Law; Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948 - Sections 3, 12, 18, 18(1), 18(2), 18(3), 18(4), 45 and 66(1)

Reported in : AIR1955Mad219

with reference to any given piece of property. The second question was whether the provisions of the Madras Estates (Abolition and Conversion into Ryotwari) Act, Act XXVI of 1948 hereinafter referred to as the Abolition Act, overrode … Rajagopalan, J.1. The preliminary decree in this suit defining the shares for the partition of the properties among the heirs of Alak Narayan, was issued on 11-9-1950. There was no dispute either … any incorporation. Apart from other considerations, Chitti Babu was a minor between 1897 and 1904. There could therefore be no question of any incorporation during … the Abolition Act affect the par-tibility or otherwise of these items. 32. Section 12 of the Abolition Act concludes, in my opinion, the rights of

C.S. Vadamalai Pillai and ors. Vs. P. Subramania Chettiar and ors.

Court : Chennai

Subject : Land Acquisition

Reported in : AIR1923Mad262; 71Ind.Cas.130

the Subordinate Judge in the light of the evidence that has been adduced. The 1st defendant got, by partition with his brothers in 1897, a piece of land worth Rs. 200 and a house worth Rs. 260 … Rs. 20,750 between 1st November 1906 and 6th September 1912 from his father who was Receiver of several estates under this High Court. This statement is borne out by the entries in his accounts, Exhibit A series, … A.L.J. 437 : 19 Bom. L.R. 498 : 26 C.L.J. 1 : 33 M.L.J. 14 : (1917) M.W.N. 439 : 22 M.T. 22 : 39 … regular and valid according to Section 59 of the Transfer of Property Act.3. In appeal the following contentions have been raised. First, that the loan

Kasi Alias Alagappa Chettiar and ors. Vs. Rm.A.Rm.V. Ramanathan Chetti ...

Court : Chennai

Subject : Civil

Reported in : (1947)2MLJ523

arose whether a claim for future mesne profits put forward in a partition suit but not provided for in the , preliminary decree could be … sufficient for the decision of the suit that judgment can be pronounced followed by a decree ; see Section 33. A decree as defined in Section 2(2) of the Civil Procedure Code embodies the formal expression of an … necessary for winding up being done with the assent and approval of Venkatachalam Chetty who was administering the estate of Valliappa as the executor of his will, and that such assent and approval would bind the respondent. … continued after the death of Valliappa but was wound up, only such acts of management as were necessary for winding up being done with the

Meera Gupta and Another Vs. M/s Anurudh Builders and Developers

Court : Madhya Pradesh

Subject : Education

of the Civil Court to entertain, try and decide the suit for partition and separate possession of the property in respect of which security interest … secured assets. Vesting the said jurisdiction in him by applying the provisions of Section 21 of General Clauses Act, 1897 would amount to re-writing the provisions of Section 14, which is impermissible in law. The jurisdictionexercised by the … period of a lease. The Apex Court considered this aspect in great detail and opined that as per Section 33 of Maharashtra Rent Control Act, the jurisdiction is vested with the Courts named therein to decide disputes between … and another); (2007) 1 Comp.L.J. 292 (Mad.) (Bank of India, Kurichi Industrial Estate Branch vs. Manickam @ Sellakumarasamy and Rayappan); AIR 2008 Bom. 167 (Yuth