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Commissioner of Wealth-tax Vs. S.M. Bhandari

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 19A, 19A(2) and 19A(6); Indian Succession Act, 1925 - Sections 142

Reported in : (1987)63CTR(AP)166; [1987]167ITR643(AP)

back the amount in the estate of the deceased. He placed reliance on section 357 of the Indian Succession Act, 1925 (39 of 1925), and also sought reliance on CIT v. Bakshi Sampuran Singh . 5. In view of … on behalf of the beneficiaries, Specific legatee has not been defined under the Act. So the definition under section 142 of the Indian Succession Act is to be applied. it says thus : 'Where a testator bequeaths to

P.P. Sathya Bhama Vs. M.A. John and anr.

Court : Kerala

Subject : FamilyProperty

Acts : Code of Civil Procedure (CPC) , 1908 - Order 21, Rules 56, 58, 61, 63 and 83; Succession Act, 1925 - Sections 142, 332 and 333

Reported in : AIR1972Ker152

58, 61, 63 and 83 of Code of Civil Procedure, 1908 and Sections 142, 332 and 333 of Succession Act, 1925 - property in question attached and brought to sale in pursuance of decree obtained against one who was … held in equal shares'.The above constitutes a specific legacy by the testator in favour of his two sons.14. Section 142 of the Indian Succession Act defines 'specific legacy' thus:'Where a testator bequeaths to any person a specified part

Rajanikant Mansukhlal Vs. Kiko Ratilal

Court : Mumbai

Subject : Property

Reported in : AIR1932Bom506; (1932)34BOMLR1124; 140Ind.Cas.206

of the land were demonstrative legacies and fell within Section 150 and not Section 142 of the Indian Succession Act, 1925 :;Calow v. Calow [1928] 1 Ch. 710, Page v. Leapingwell (1812) 18 Ves. Jun. 463, and Fryer v.

Bhagirathibai Vs. the Advocate General of Bombay

Court : Mumbai

Subject : Family

Reported in : (1937)39BOMLR497

on a proper construction of the above clauses there is a specific bequest. Section 142 of the Indian Succession Act defines ' specific legacy' in the following terms :Where the testator bequeaths to any person a specified part … directions from the Court for the administration of the estate of the late Ramchandra Lalji who died in 1925 and the construction of his will dated August 12, 1924. Question No. 1.2. The first question is about

Kartar Kaur and anr. Vs. Milkho and ors.

Court : Supreme Court of India

Subject : Property

Acts : Succession Act, 1925 - Sections 63; Constitution of India - Articles 136 and 142

Reported in : 1996IXAD(SC)242; JT1996(10)SC511; 1996(7)SCALE935; (1996)11SCC626; [1996]Supp8SCR121

as it has an admixture of law due to the specific requirements of Section 63 of the Indian Succession Act, 1925 towards due execution.'17. In Bindeshri Prasad and Anr. v. Mst Baisakha Bibi and Ors. reported in AIR (1920) … stand in the way of rendering complete justice to the parties while exercising jurisdiction under Article 136 and 142 of the Constitution of India. Accordingly, we hold that the two sale deeds in favour of the second

Rani Pravabati Roy and ors. Vs. Saileshnath Roy and ors.

Court : Kolkata

Subject : FamilyProperty

Acts : Succession Act, 1925 - Sections 142, 150, 202 and 214; ;Contract Act, 1872 - Section 56

Reported in : AIR1978Cal147

v. Ashutosh Mukherjee it has been held that the Court in exercising jurisdiction under Section 202 of the Succession Act, 1925 is acting in pursuance of the testamentary and intestate jurisdiction with which it is vested and not of … contended that the legacy in question is not administrative but it is a specific legacy as provided in Section 142 of the Indian Succession Act inasmuch as the specific sum of money was directed to be paid out

Dalip Singh and ors. Vs. Sikh Gurdwara Prabhandak Committee and ors.

Court : Supreme Court of India

Subject : Property

Acts : Punjab Occupancy Tenants (Vesting of Proprietary Rights) Act, 1952; Sikh Gurdwara Act, 1925 - Sections 7, 7(3), 8, 9, 10(3), 28 and 142; Transfer of Property Act - Sections 41

Reported in : AIR2004SC137; 2004(2)ALT40(SC); 2003(4)CTC565; JT2005(6)SC182; (2004)136PLR450; 2003(8)SCALE637; (2003)10SCC352

of interest over the suit properties either under the general law of succession or tenancy law. The appellants utterly failed to prove the same and … suit property. According to the appellants, in the absence of notification under Section 10(3) of the Sikh Gurdwara Act, 1925, the suit property can never be considered as property of the Sikh Gurdwara.7. In order to appreciate this … land in that capacity. As he began to misuse his powers, an application was filed against him under Section 142 of Sikh Gurdwara Act before the Judicial Commission and the same was allowed. As Bhola Singh had no

Ms. Grace Shanthappa Vs. Vijay Shroff and ors.

Court : Karnataka

Subject : FamilyProperty

Acts : Succession Act, 1925 - Sections 142 and 150

Reported in : AIR2004Kant363; II(2005)BC96; 2004(5)KarLJ376

is a demonstrative legacy. He has relied upon the provisions of Sections 142 and 150 of the Indian Succession Act, which deals with specific and demonstrative legacy and has also relied upon the decision of the High Court … the undermentioned for their sole use and benefit.'22. The testator has bequeathed 1925 shares of Suraiya Bros. to 23 persons including plaintiff, who has been … specific legacies and Chapter XV of the Act deals with demonstrative legacies, Specific Legacy has been defined under Section 142 of the Act as follows.'Specific Legacy defined -- where a testator bequeaths to any person a specified part

Nawab Mirza Mohammad Kazim Ali Khan and Nawab Fakhr Zahan Begam Vs. Na ...

Court : Mumbai

Subject : FamilyProperty

Reported in : (1938)40BOMLR843

a proper case by an application for the appointment of an administrator under Section 218 of the Indian Succession Act, 1925.8. The question raised by the present case is whether the plaintiffs, as heirs having an interest in a … defendants to that suit became liable, as explained by Sir Barnes Peacock in the case just cited (p. 142), for the whole debt to the extent of assets received by him ; and the decree could be

Mahamaya Dassi Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 26, 161, 164, 168 and 256; ;Indian Succession Act, 1925 - Section 247

Reported in : [1980]126ITR748(Cal)

a residuary estate coming to the sons and the wife. We are, however, unable to accept this position. Section 142 of the Indian Succession Act, 1925, deals with specific legacies. Section 325 of the Indian Succession Act, however, … order to examine this question, it may be relevant to refer to the relevant provisions of the Indian Succession Act, 1925.18. Section 2 of the Indian Succession Act, 1925, provides the definition and Sub-clause (a) of Section 2 defines