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Commissioner of Income Tax, Gujarat Vs. Udayan Chinubhai and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act; Trusts Act, 1882 - Sections 94; Indian Succession Act, 1925 - Sections 325; Hindu Law

Reported in : 1996VIAD(SC)634; (1996)135CTR(SC)430; [1996]222ITR456(SC); JT1996(7)SC309; 1996(6)SCALE48; (1996)5SCC633; [1996]Supp4SCR789

legal heirs without first having paid the debts of the testator in full. Section 325 of the Indian Succession Act, 1925 provides that the debts of every description must be paid before any legacy. But, this is not a

Khamarunnissa @ Khammar Bai and anr. Vs. Fazal HussaIn @ Afsar HussaIn ...

Court : Andhra Pradesh

Subject : FamilyProperty

Acts : Indian Succession Act, 1925 - Sections 320, 323 and 325; Code of Civil Procedure (CPC) , 1908 - Order 20, Rule 13; Evidence Act, 1872 - Sections 45, 47, 48 and 73; Mohammedan Law

Reported in : 1997(1)ALT152

the estate of the deceased which should be governed by Sections 320, 323 and 325 of the Indian Succession Act, 1925. Such a suit is maintainable as per the settled law (Article 39 and Chapter 5 of the Mulla's … In law, Ex. B-13 and the testimony of D.W.2 amounts to opinion evidence and that is relevant Under Section 48 of the Indian Evidence Act. Such an opinion is not only relevant in regard to the existence

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)

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, provides that in any event debts had to be paid off before … 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

Nazarali Kazamali and ors. Vs. Fazlanbibi and ors.

Court : Gujarat

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Sections 9 - Order 6, Rule 3 - Order 20, Rule 13 - Order 48, Rule 3; Suits Valuation Act, 1887 - Sections 8; Suits Valuation (Amendment) Act, 1964; Bombay Court Fees Act, 1959 - Sections 6

Reported in : AIR1975Guj81

forth above is in accordance with the provisions of the Indian Succession Act, 1925, Secs, 320, 323 and Section 325. As laid down in paragraph 40 of Mulla's principles of Mahomedan Law, the executor or administrator, as the … or administrator, as the case may be, of a deceased Mahomedan, is, under the provisions of the Indian Succession Act, 1925, Section 211, his legal representative for all purposes, and all the property of the deceased vests in him as

inder Pal Singh Vs. Babu Singh and ors.

Court : Allahabad

Subject : FamilyCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 99 - Order 32, Rule 3; Guardians and Wards Act, 1890 - Sections 7; Succession Act, 1925 - Sections 325

Reported in : AIR1956All218

application and either to reject it as defective or to order some further proceeding.If Ramlingappa had actually been successor in title nobody could have objected to the regularity of the proceedings. If there had been a dispute … issuing notice to the guardian of the minor appointed by the District Judge under the Guardians and Wards Act. He urges that the order passed by the Court is contrary to the provisions of Order 32, Rule … nephew Ramalinga.A year having elapsed since the decree, notice was issued under Section 248, Civil P. C. This notice, however, was issued to Ramalinga, the

Sarasamma Vs. G. Pandurangan and Others

Court : Chennai

Subject : Land Acquisition

that the Will in question was not only executed and attested in the manner required under the Indian Succession Act, 1925 but it should also be found that the said Will was the product of the free volition of … Court as well as on the opposite party." (b) 2004 (6) SCC 325 (Vice-Chairman, Kendriya Vidyalaya Sangathan Vs. Girdharilal Yadhav): "11. The admitted facts remain … not be cancelled not only by the appointing authority but also by the Appellate Authority. In terms of Section 58 of the Evidence Act, 1872 facts admitted need not be proved. It is also a well-settled principle

Lala Goverdhonedas Vs. Harish Chandra and anr.

Court : Kolkata

Subject : Property

Reported in : AIR1934Cal609,152Ind.Cas.198

that so far the debts have not been ascertained. Ha also refers, as a bar, to Section 325, Succession Act of 1925, which says that debts of every description must be paid before any legacy. This cannot mean

Municipal Council, Raichur Vs. Amar Chand Prasanna Etc.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Mysore Municipalities Act, 1964 - Sections 57, 95, 97(1), 97(2), 123, 124, 125, 126, 127, 323, 324, 325(1), 325(2) and 325(3); Mysore Municipalities Taxation Rules, 1965 - Rules 25 to 32

Reported in : AIR1968SC255; [1968]1SCR87

the ambit of s. III of the Regulation. Since the courts have now ample powers under the Indian Succession Act, 1925, and the Code of Civil Procedure, these provisions of the Regulation are out of date and should be … in accordance with the provisions of the Act and the rules made by the Government under s. 323. Section 95 prescribes the procedure preliminary to imposition of tax. A municipal council has by resolution passed at a … for use or consumption or for sale within the municipality; ............. Section 325(2) provides that a municipal council may by resolution adopt in respect of

Ranchhoddas Govinddas Banatwala

Court : Mumbai

Subject : Family

Reported in : (1976)78BOMLR219; 1976MhLJ636

other than a liquidated sum of money is a debt as contemplated by Part X of the Indian Succession Act, 1925, so as to enable the Court to issue a succession certificate in respect thereof.2. The facts which have … sum of money or a security falling within the definition of that term given in Sub-section (2) of Section 370 of the Indian Succession Act, 1925. Accordingly, this petition was placed before me for hearing. As this … to mean pecuniary liability only is also shown by Sections 322 to 325 of the Act which deal with payment of debts from the estate

P.S. Sathappan (Dead) by Lrs. Vs. Andhra Bank Ltd. and ors.

Court : Supreme Court of India

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 2(9), 3, 4, 4(1), 35A, 96 to 103, 104, 104(1), 104(2), 105, 105(2), 115, 117, 135, 217(1), 218D, 278 and 282 - Order 7, Rules 10 and 11 - Order 10, Rule 3 - Order 16, Rule 2 - Order 18, Rules 1, 5, 6, 8, 9, 10, 11, 13, 14, 15 and 16 - Order 20, Rules 1 and 8 - Order 21, Rules 72, 90 and 92 - Order 33, Rule 7 - Order 39, Rules 1 and 2 - Order 41, Rule 35 - Order 43, Rule 1 - Order 49, Rules 1, 2 and 3; Constitution of India - Articles 133, 136, 225, 329 and 372; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) (Amendment) Act, 2002; ;Indian High Courts Act, 1861; Legislative Act; Government of India Act, 1935 - Sections 223; India (Adaptation of Existing Laws) Order, 1949; Independence Act, 1947 - Section

Reported in : AIR2004SC5152; 2004(5)CTC209; JT2004(8)SC464; (2005)1MLJ105(SC); RLW2005(1)SC19; 2004(8)SCALE601; (2004)11SCC672

Order passed by a single Judge of the High Court in an Appeal under Section 299 of the Succession Act, 1925. It was held that an Appeal under Section 299 was permitted by virtue of Section 299 and not … Ihsan Ullah ILR 1892 All 226 and Piarilal v. Madanlal ILR 1917 All 191 : AIR 1917 All 325] were approved whereas Ramsarup (supra) and Vaman Ravji Kulkarni v. Nagesh Vishnu Joshi and Ors. AIR 1940 Bom.