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Ganga Baksh and ors. Vs. Rudar Singh

Court : Allahabad

Subject : Trusts and Societies

Reported in : (1900)ILR22All434

in the order proposed. Civil Procedure Code, Sections 294, 317 - Indian Trusts Act (No. II of 1882), Sections 82, 88--Purchase by alleged agent of decree-holder at sale in execution. - - If that is so, the case … to be the puchasers of the property. Reliance is placed upon the provisions of Section 88 of the Indian Trusts Act, 1882. That section contemplates the case of a person clothed with a fiduciary character, who by availing himself

Soundararajan and Co. Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Indian Trusts Act, 1882 - Sections 82, 88 and 94; Income Tax Act, 1961 - Sections 2(47) and 45

Reported in : [1999]240ITR150(Mad)

of Income-tax (Appeals) and further held that the reference made by the assessee to Section 82 of the Indian Trusts Act will have no application and, therefore, the assessee is liable to pay tax on the short-term capital gain … assessee. A sum of Rs. 1,000 is awarded as costs to the Revenue. Direct Taxation - shares - Sections 82, 88 and 94 of Indian Trusts Act, 1882 and Sections 2 (47) and 45 of Income Tax Act,

Controller of Estate Duty Vs. Smt. S.M. Muthukaruppi Achi

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 5 and 10; Transfer of Property Act, 1882 - Sections 41; Indian Trusts Act, 1882 - Sections 82

Reported in : [1977]109ITR345(Mad)

decisions, we may refer to two statutory provisions relating to 'benami transactions '.14. Under Section 82 of the Indian Trusts Act, 1882, the benamidar shall hold the property for the benefit of the person paying the consideration unless the … to be competent to dispose of those assets. It further held :'Section 5 is the charging section and Sections 6 to 17 are merely various categories of properties which could be said to pass or deemed to

R. Rajagopal Reddy (Dead) by L.Rs. and Others Vs. Padmini Chandrasekha ...

Court : Supreme Court of India

Subject : Commercial

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 3(1 and 3) and 4(1 and2); Indian Trust Act, 1882 - Sections 7(1), 81, 82 and 94; Code of Civil Procedure (CPC) - Sections 36, 66 and 317; Transfer of Property Act, 1882; Indian Penal Code; Income Tax Act, 1961 - Sections 281A; Code of Criminal Procedure (CrPC) , 1973; General Clauses Act, 1897 - Sections 6

Reported in : AIR1996SC238; 1996(1)BLJR116; (1995)124CTR(SC)311; 1996(6)KarLJ531; 1995(0)MPLJ402; [1995]1SCR715

of this Act, benami transactions were a recognised specie of legal transactions pertaining to immovable properties. Under the Indian Trusts Act, 1882 almost 113 years back the then legislature enacting the law laid down in Section 82 as under … dismissed as laid down by that section.5. Learned counsel appearing for the concerned plaintiffs submitted before us that Sections 3 5 and 8 of the Act came into force on 5th September, 1988 when the Act received

Bhargavy P. Sumathykutty Vs. Janaki Sathyabhama and ors.

Court : Kerala

Subject : Civil

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 2, 3, 4 and 5; Trusts Act - Sections 61 and 94; Code of Civil Procedure (CPC) - Sections 66; Income Tax Act - Sections 281A

Reported in : AIR1995Ker42; [1996]217ITR129(Ker)

Act. The only remaining provision, Section 4 consisted of a repeal provision by which Section 82 of the Indian Trusts Act, 1882, Section 66 of the Code of Civil Procedure and Section 281A of the Income-tax Act, 1961 were … received the assent of the President of India on 5-9-1988. It is atiny statute consisting only of nine sections including all the formal and usual provisions necessary for a statute. It contains a definition for 'benami transaction'

Mrs. Lyla Darius Jehangir (Nee Ghaswala) Vs. Bakhtawar LentIn of Mumba ...

Court : Mumbai

Subject : FamilyProperty

Acts : Indian Succession Act, 1925 - Sections 74, 75, 80, 81, 82, 85, 86, 87, 88, 95, 104, 119, 187 and 188; Bombay High Court (Original Side) Rules, 1980 - Rules 223 and 238

Reported in : 2007(3)ALLMR171; 2007(1)BomCR915; (2007)109BOMLR107; 2007(1)MhLj545

is to be construed by us, we deem it proper to refer to the relevant provisions of the Indian Succession Act, 1925, particularly Chapter VI of Part VI, which deals with the construction of Wills.Section 74 says … of Lyla and Zenia and the other in the name of Anita.38. Sections 187 and 188 of the Indian Succession Act, read thus:187. When acceptance … 81 makes extrinsic evidence inadmissible in case of patent ambiguity or deficiency.Section 82 highlights that the meaning of any clause in a Will is to … 18, 24, 40 & 42 of the said Will viz. to hold the shares/bequeaths of the Plaintiff upon trust to be handed over to Defendant on her attaining the age of 21 years are illegal and or

G.E. Peter Paul and Others Vs. T. Chandramouli and Others

Court : Andhra Pradesh

Subject : Property

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 3(1), 81, 82 and 84; Code of Civil Procedure (CPC), 1908 - Order 41, Rule 27; Indian Trusts Act, 1882 - Sections 82

Reported in : 1999(6)ALD207

the latter case. The principle underlying the former case is also statutorily recognised in Section 82 of the Indian Trusts Act, 1882.'Now in the instant case we are concerned with the former category. As can be seen from the … contend that the suit house was purchased under Ex.A11 registered sale-deed in trust in favour of defendant No.10. Sections 81, 82 and 84 which are germane for consideration in the context of the plea taken by the

Anil BhasIn Vs. Vijay Kumar BhasIn and ors.

Court : Delhi

Subject : Property

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 2, 3, 3(2), 4, 4(2), 4(3) and 7; Indian Trusts Act, 1982 - Sections 81, 82 and 94; Code of Civil Procedure (CPC) - Order 6, Rule 17

Reported in : 2003(67)DRJ174

4(a) of the Benami Transactions (Prohibition) Act, 1988 by whichSections 81 & 82 in Chapter IX of the Indian Trusts Act 1982, were deleted in the year 1988, while side by side with the enacting of the Benami Act.2. … Mukerjee, J.is NO. 8243/2001 1. An interesting question has arisen regarding the interplay of the provisions of the Sections 2(a), 3(a) and 4(a) of the Benami Transactions (Prohibition) Act, 1988 by whichSections 81 & 82 in Chapter

Anil BhasIn Vs. Vijay Kumar BhasIn and ors.

Court : Delhi

Subject : Civil

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 2, 3(2), 4(3) and 7; Code of Civil Procedure (CPC) , 1908 - Order 6, Rule 17; Indian Trusts Act - Sections 81 and 82

Reported in : II(2003)BC247

of the Benami Transactions (Prohibition) Act, 1988 by which Sections 81 and 82 in Chapter IX of the Indian Trusts Act, 1982, were deleted in the year 1988, while side-by-side with the enacting of the Benami Act. 2. This

P. Narayana Menon Vs. P. Bhageerathi Amma

Court : Kerala

Subject : Property

Acts : Trusts Act, 1882 - Sections 82; Evidence Act, 1872 - Sections 101 to 104

Reported in : AIR1985Ker14

circumstances can never he used to rebut the presumption of a resulting trust under Section 82 of the Indian Trusts Act. In our opinion, section 82 of the Indian Trusts Act, when considered carefully, says no more than, that … respects, the judgment of the trial court is confirmed. No order as to costs. Property - gift - Sections 101 to 104 of Evidence Act, 1872 and Trust Act, 1882 - dispute regarding gift of money lying