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Commissioner of Income-tax Vs. Nawanshahar Central Co-operative Bank L ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P(2); Indian Trusts Act, 1882 - Sections 20; Punjab Co-operative Societies Act, 1961 - Sections 44

Reported in : (2004)186CTR(P& H)459; [2003]263ITR320(P& H)

investment in the bonds being in the nature of a specified security under Section 20 of the Indian Trusts Act, 1882, is in accordance with the mandatory provisions of Section 44 of the Punjab Co-operative Societies Act, 1961. Thus

Shree Arya Dharma Seva Sangh and ors. Vs. Jai Iron and Steel Industrie ...

Court : Kolkata

Subject : Tenancy

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 2(2) and 115; ;West Bengal Societies Registration Act, 1860 - Sections 6, 19 and 36; ;Trusts Act, 1882 - Sections 44 and 76

Reported in : (1989)2CALLT196(HC)

case appears to be a religious and charitable trust, the principles of Sections 44 and 76 of the Trusts Act, 1882 are applicable in this case also.10. In the present case Clause (2) of the Regulations of the Society … Amarabha Sengupta, J.1. This is an application Under Section 115 of the Code of Civil Procedure for revision of an order, dated 14.9.87 passed by the Second

W.O. Holdsworth and ors. Vs. the State of Uttar Pradesh

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Uttar Pradesh Agricultural Income-tax Act, 1948 - Sections 2(11), 3, 11(1) and 44(2); Uttar Pradesh Agricultural Income-tax (Amendment) Act, 1949 ; Constitution of India - Article 133(1); Indian Trusts Act, 1882

Reported in : AIR1957SC887; [1958]33ITR472(SC); [1958]1SCR296

hold it for the benefit of the beneficiaries. 22. Whatever be the position in English Law, the Indian Trusts Act, 1882 (II of 1882) is clear and categoric on this point. Section 3 of that Act defines a Trust … provisions of the Act..... and rules framed under cls. (a), (b) and (c) of sub-s. (2) of s. 44, on the total agricultural income of the previous year of every person. 'Person' is defined in s. 2(11)

Krishna Bhatta and ors. Vs. Udayavar Srinivasa Shambagu and ors.

Court : Chennai

Subject : Trusts & Societies

Reported in : 32Ind.Cas.97

remaining trustees alone.7. On the first point it is contended that in accordance with the principles of the Trusts Act II of 1882, which admittedly is not applicable in this case, the resignation of the 5th muktessor is … not applicable in this case, the resignation of the 5th muktessor is invalid, and reference is made to Sections 44, 45 and 71 of that Act. Under Section 71(c) a trustee may be discharged by such means

Controller of Estate Duty Vs. Ratanlal Roy and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 2(15), 24, 27(1), 44, 44A, 64(1) and 64(3); ;Transfer of Property Act, 1882 - Section 100; ;Indian Trusts Act, 1882 - Section 11; ;Gift Tax Act - Section 2

Reported in : [1987]164ITR48(Cal)

be, apply to such charge.'26. The learned advocate also drew our attention to Section 11 of the Indian Trusts Act, 1882, the material part whereof is as follows :Section 11 : The trustee is bound to fulfil the purpose … an estate which was subject to a charge created and that the decision of the Assistant Controller that Section 44(a) of the Estate Duty Act, 1953, was attracted to the facts was not correct. It was submitted that

improvement Trust Vs. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

is neither a trust nor a society. In this connection, provision contained in Section 3 of the Indian Trusts Act, 1882, was referred to, according to which a trust is an obligation annexed to ownership of the property, and … in respect of any scheme shall be conclusive evidence that the scheme had been duly framed and sanctioned; Section 44 provides for inclusion of different localities in combined scheme." 3.3 The case of the assessee was that all

Chatrabhuj Mavji Merchant Vs. Sumati Morarjee and ors.

Court : Mumbai

Subject : Trusts and Societies

Acts : Trusts Act, 1882 - Sections 7, 11, 22, 32, 34, 36, 46, 72 and 74; Code of Civil Procedure (CPC) , 1908 - Sections 2(4) and 15; Bombay High Court (Original Side) Rules, 1980 - Rules 26 and 27; Bombay City Civil Court Act, 1948 - Sections 3 and 12; Bombay Civil Courts Act, 1869 - Sections 5 and 8

Reported in : 1991(4)BomCR289

and that defendant No. 1 had committed several breaches of trust vis-a-vis the trust deed and the Indian Trusts Act, 1882 (Trusts Act). The jurisdiction clause in the plaint ascribes jurisdiction to the City Court because the actionable causes … The question there was, as to whether the City court was the 'district Court' in the context of section 44(1) C.P.C. Having regard to the purpose of section 44-A, to wit, enable the execution of a decree passed

Jai NaraIn Parasrampuria (Dead) and ors. Vs. Pushpa Devi Saraf and ors ...

Court : Supreme Court of India

Subject : PropertyCompany

Acts : Code of Civil Procedure (CPC) - Order 21, Rule 99 - Order 23, Rule 1; Uttar Pradesh Rent Control Act; Specific Relief Act, 1963 - Sections 15, 19, 20 and 20(2); Evidence Act - Sections 44 and 116; Companies Act, 1956 - Sections 132 and 138; Transfer of Property Act - Sections 5 and 54; Indian Trusts Act, 1882 - Sections 3, 92 and 94; Specific Relief Act, 1877 - Sections 27; Urban Land Ceiling Act; Urban Land Ceiling (Regulation) Act, 1976 - Sections 26; Income Tax Act; Cantonment (House Accommodation) Act, 1923 - Sections 2; Orissa House Rent Control Act, 1967 - Sections 2(3); Housing Act, 1996 - Sections 6B(1)

Reported in : (2007)1CompLJ69(SC); 2006(2)CTLJ130(SC); (2006)4MLJ1224(SC); 2006(8)SCALE477; (2006)7SCC756

of it, he stands in a fiduciary position. For the plaintiff-company Sections 92 and 94 of the Indian Trusts Act, 1882, were relied upon. It seems to us that neither of these sections is of assistance to it. These … be binding on them.vi) The Award and the decree, having been obtained by practicing fraud as envisaged under Section 44 of the Evidence Act, were void ab initio and the Trial Court rightly having applied the said principle,

Desraj Chela Baba Shri Hazur Singh Maharaj and ors. Vs. Association of ...

Court : Rajasthan

Subject : Trusts and Societies

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 92 - Order 14, Rule 1; Trusts Act, 1882 - Sections 3, 5 and 6; Rajasthan Public Trusts Act, 1959 - Sections 16(1), 17(1), 29 and 44

Reported in : AIR2003Raj27; 2002(5)WLC33

counsel for the appellants relied upon the definition of the 'trust' given in Section 3 of the Indian Trusts Act, 1882 (for short 'the Act of 1882') and also referred to Sections 5 and 6 of the Act of … trust properties situated in Rajasthan. for which the learned counsel for the appellants relied upon the provisions of Section 44 of the Rajasthan Public Trusts Act, 1959 (for short 'the Act of 1959') enacted for Rajasthan by the

Gangula Narasimha and Others Vs. Government of Andhra Pradesh Rep. by ...

Court : Andhra Pradesh

Subject : Land Acquisition

2700 applications were received with requisite fee towards regularization. It is further stated that the provisions of Indian Trusts Act, 1882 have no application to GGT as the GGT itself filed declaration under ULC Act. A Trust will be … to 17, 19, 20, 22, 23, 26, 27, 29, 32, 34, 43, 44, 45, 46, 47, 48, 58, 59, 61, 64 and 65 of Khanamet … Officer and Competent Authority (S.O. & C.A), Urban Land Ceiling, Hyderabad in Proceedings not H1/4933/76 and H1/177/77 under Section 6(1) of Urban Land (Ceiling and Regulation) Act, 1976 dated 4.8.2005, determining that Gurukul Ghatakesar Trust (for short