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Nuri Miah Vs. Ambica Singh and anr.

Court : Kolkata

Subject : Land Acquisition

Reported in : 34Ind.Cas.869

been made by the Trial Court. The property was the subject of the proceeding for partition under the Estates Partition Act, 1897, instituted before the Collector on the 15th May 1909. The partition proceedings were completed on the 2nd September … proceedings were completed on the 2nd of December 1913, by reason of the issue of the notice under Section 92 of Estates Partition Act. The first decree in this suit, as I have already-mentioned, was on the … Company v. Kavanagh (1892) A.C. 473 at p. 430 : 61 L.J.P.C. 50 : 67 L.T. 508 : 57 J.P. 21: 'When a question of

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 … Relying on Jalan Trading Company (Private) Ltd. v. Mill Mazdoor Union(1966) XI L.L.J. 546 the learned counsel for the appellant urges that s. 298 is

Sachindra Kumar Roy and ors. Vs. Nabendra Kishore Roy

Court : Kolkata

Subject : Property

Reported in : AIR1934Cal155

Kharija Taluk Gour Kishore Roy. The plaintiff applied to the Collector for partition of the estate under the Estates Partition Act (5 of 1897). To this the defendants objected on the ground of Section 7 of the Act, namely, … under Act 5 of 1897.6. Now, Section 15, Civil P.C., of 1859 was in the same terms as Section 50, Chancery Procedure Act, 1852 (15 and 16 Vict. C. 86). As to the latter section it was held

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. -

Haran Chandra Saha and anr. Vs. Behari Lal Bhumia and ors.

Court : Kolkata

Subject : Tenancy

Reported in : AIR1928Cal560

had been given to show why he had not that power.4. According to the learned Judges Section 81, Estates Partition Act, 1897 distinctly gave him that power though, no doubt, it imposes the condition that it must be reasonably necessary … judgments of those cases. The decision in Suraj Deo Narayan Singh v. Pachh Narain Singh [1917] 2 Pat. L.J. 225, takes a view at variance with that expressed in Protap Chandra Das's case [1906] 10 C.W.N. 818.

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

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 … I.A. 194; Balkishen v. Ram Narain 7 C.W.N. 578 : 5 Bom. L.R. 461 : 30 C. 738 : 30 I.A. 139 Ram Pershad Singh

Ashutosh Roy Chowdhury and ors. Vs. Mono Mohan Roy Chowdhury and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1927Cal65,97Ind.Cas.539

the Cadastral Survey Plots Nos. 1020 and 1021. There was subsequently a partition of the estate under the Estates Partition Act (V of 1897, B.C.). There was a direction by the Board of Revenue that the Record of Eights … Court was barred by limitation and that the Court acted wrongly in extending the period of limitation under Section 5 of the Limitation Act. This argument is based on the following facts. Judgment was delivered by the

Rajendra Lal Bandopadhyaya and ors. Vs. Jogendra Nath Bandopadhaya and ...

Court : Kolkata

Subject : Civil

Reported in : AIR1935Cal800,159Ind.Cas.957

owners of Hissya Durga Ram Roy or have been subsequently acquired by the said owners. Proceedings under the Estates Partition Act (5 of 1897 B.C.) were started. The co-proprietors of Touzi No. 4407 who had not granted the Shikmi … If they are allotted to others, the tenure-holder gets compensation lands from the Shaham of his grantor under Section 99, Estates Partition Act. In any case the tenure is neither destroyed nor split up.5. In the case … would get from the lands of B's allotment as within his tenure 50 bighas of land and as the tenure consisted of 100 bighas, only

Roy Kiran Chandra Roy and anr. Vs. Rama Nath Dutta Chowdhury and anr.

Court : Kolkata

Subject : Civil

Reported in : AIR1931Cal104

because he cannot ask for the partition of estate No. 3841 and he cannot possibly go under the Estates Partition Act before the Collector, he being only a tenure-holder. It is contended on the other hand, by Mr. Sen … one question which we need ask ourselves is whether or not the case is with-,in the meaning of Section 54, Civil P.C. Assuming for the moment that it is not open to us to interpolate into this … from the case of Asman Singh v. Tulsi Singh [1917] 2 Pat. L. J. 221 at p. 223, the decision of the Full Bench of