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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

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 … 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 … 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

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

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 … ones and the plaintiffs became the sole landlords of 5 kanis held by the defendants and which defendant 6 clearly had abandoned.3. I This case has been attempted to be distinguished on the ground that in that

Gurucharan Singh Vs. Kamla Singh and ors.

Court : Supreme Court of India

Subject : Property

Acts : Bihar Land Reforms Act, 1950 - Sections 2, 3, 4, 5, 6, 6(1) and 7; Code of Criminal Procedure (CrPC) - Sections 145

Reported in : AIR1977SC5; (1976)2SCC152; [1976]1SCR739

deed of partition Exhibit 4/a was not legally divestative of rights in view of the provisions of the Estates Partition Act, 1897. which, in his submission, empowered the Collector alone to partition the properties, which not having been done, the … V.R. Krishna Iyer, J.1. This appeal, by special leave, turns substantially on the application of Section 6 of the Bihar Land Reforms Act, 1950 (hereinafter called, the Act), to the case situation, the facts having

Fatechand Mahesri and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : FamilyProperty

Acts : West Bengal Estates Acquisition Act, 1954 - Sections 6 and 14(3); ;Hindu Law; ;General Clauses Act - Section 3(42)

Reported in : AIR1972Cal177,76CWN137

Hindu family is an intermediary within the meaning of the West Bengal Estates Acquisition Act, 1953.2. The plaintiff No. 1 Fatechand Mahesri is the father … April 1, 1955between the sons and grandsons ofFatchand, He, however pressed thealleged partition that took place between Fatechand and his sons, the plaintiffs Nos. 2, … individual or a person within the meaning of the word 'person' in Section 3(42) of the General Clauses Act. 1897. Under Section 3(42) 'person' includes a company or association or body of individuals whether incorporated or not. In … the joint Hindu family should be treated as one unit for the purpose of retention of lands under Section 6(1) or for the purpose of compensation in respect of the vested lands, under the Act. In that view

Brojendra Kishore Roy Chowdhury Vs. Kali Kumar Chowdhury

Court : Kolkata

Subject : PropertyCivil

Reported in : AIR1919Cal815,(1919)ILR46Cal236

provision regarding lands common to a number of estates to be found in Section 6 of the Bengal Estates Partition Act V of 1897. But the case provided for in that section is not the case with which we

Brojendra Kishore Ray Chowdhury Vs. Kali Kumar Chowdhury and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 46Ind.Cas.967

provision regarding lands common to a number of estates to be found in Section 6 of the Bengal Estates Partition Act, V of 1897. But the case provided for in that section is not the case with which we

Hem Chandra Chakravarti and ors. Vs. Sarabala Datta and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1930Cal265,121Ind.Cas.747

1915, declaring the estates to be under separation and also under partition under Sections 5, 6 and 29, Estates Partition Act (Beng. 5 of 1897). An estimate of cost was prepared - cost of separation of the lands of … case was one under Section 84, Estates Partition Act. It was contended on behalf of the appellants that Section 6 of the Act and not Section 84 was applicable to the case. This contention is, in my opinion,

Neogendra Mohan Ray and anr. Vs. Pyari Mohan Saha and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1915Cal339,30Ind.Cas.420

been assigned by private partition. Thereafter, on a partition of the entire estate by the Collector under the Estates Partition Act, these lands were allotted to the plaintiffs, but they were unable to obtain possession thereof, as the defendants … private arrangement, as is clear from an examination of Sections 5, 7, 63, 76 and 79 of the Estates Partition Act. This decision is in … of dismissal made by the Subordinate Judge, and have contended that under Section 99 of Act V of 1897 B.C., the lands in their hands are not subject to the tenure set up by the defendants. In

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. - … contentions have been advanced on behalf of the defendants Nos. 1 and 6: first, that there has never been any complete private partition of the