Control - Year 1993 - Judgments

Apr 08 1993 (HC)

Lalit Khanna Vs. Controller of Estate Duty and ors.

Court: Allahabad

Decided on: Apr-08-1993

Reported in: [1994]207ITR955(All)

..... the petitioner that the stay application was returned for presentation before the assistant controller and then the assistant controller passed order dated march 10 1993 informing the petitioner that his prayer for ..... made by the petitioner when the petitioner made an application for stay before the appellate controller estate duty lucknow then it was duty to decide the stay application in accordance .....

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Feb 03 1993 (HC)

Sahkari Ganna Vikas Samiti Ltd. Vs. Controlling Authority Under Paymen ...

Court: Allahabad

Decided on: Feb-03-1993

Reported in: (1993)IILLJ1108All

..... payment of gratuity act 1972 hereinafter called the act the controlling authority passed orders dated march 30 1988 directing the ..... admitted unless the appellant either produces a certificate of the controlling authority to the effect that the appellant has deposited ..... the condition with regard to production of certificate of the controlling authority evidencing deposit with him of the amount of .....

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Mar 04 1993 (HC)

Sorabji D. Medora Vs. Controller of Estate Duty

Court: Gujarat

Decided on: Mar-04-1993

Reported in: [1993]204ITR697(Guj)

..... of the land bearing survey no 39 was shown at rs 3 000 the assistant controller did not accept the valuation put upon the bungalow and these lands by the accountable ..... was arrived at at the rate of rs 2 15 per sq yard the assistant controller computed the principal value of the estate of the deceased accordingly as the accountable persons .....

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Oct 06 1993 (HC)

Jamnaben G. Mistry Vs. Controller of Estate Duty

Court: Gujarat

Decided on: Oct-06-1993

Reported in: (1994)121CTR(Guj)347; [1994]210ITR50(Guj)

..... be estimated to be the price which in the opinion of the controller it would fetch if sold in the open market at the time ..... be estimated to be the price which in the opinion of the controller it would fetch if sold in the open market at the time ..... only provides that in estimating the principal value under section 36 1 the controller shall fix the price of the property according to the market price .....

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Aug 10 1993 (HC)

Karnataka Weights and Measures Licence Holders Association Vs. Control ...

Court: Karnataka

Decided on: Aug-10-1993

Reported in: ILR1993KAR2894; 1994(1)KarLJ224

ordershivashankar bhat j 1 the petitioner is an association of licence holders of repairers of weights measures the association is...

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Dec 16 1993 (HC)

Controller of Estate Duty Vs. Smt. Dropadi J. Nagpal

Court: Rajasthan

Decided on: Dec-16-1993

Reported in: [1995]211ITR240(Raj)

..... the case the tribunal was justified in confirming the appellate controller of estate duty s order reducing the value of immovable ..... the valuation officer ignoring the wealth tax assessment the assistant controller of estate duty adopted the valuation report of the valuation ..... tribunal was justified in confirming the order of the appellate controller of estate duty who reduced the value of the immovable .....

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Apr 27 1993 (HC)

Controller of Estate Duty Vs. Sagarmal Daga (Late)

Court: Rajasthan

Decided on: Apr-27-1993

Reported in: 1994(3)WLC183

..... there was no question of any deemed gift the appellate controller of estate duty rejected the contention of the accountable persons ..... income tax appellate tribunal was justified in directing the assistant controller of estate duty to work out the deceased s share ..... the revenue 35 no order as to costs the appellate controller of estate duty rejected the contention of the accountable persons .....

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Jun 30 1993 (HC)

Controller of Estate Duty Vs. Madhusudan Das Malpani

Court: Madhya Pradesh

Decided on: Jun-30-1993

Reported in: 1994(0)MPLJ48

..... trustee and accountable person went up in appeal the appellate controller excluded part of the estate from levy only to the ..... suit seth madhusudan das raised a protest before the assistant controller and requested for stay of the proceedings pending decision of ..... rectification of no mistake apparent from record but the assistant controller was really seeking to change the opinion about the valuation .....

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Jan 25 1993 (HC)

Controller of Estate Duty Vs. Anilchandra Gokalbhai

Court: Gujarat

Decided on: Jan-25-1993

Reported in: [1993]203ITR124(Guj)

..... been earning dividend income by investing rs 60 000 the assistant controller of estate duty held that the last gift of rs 5 ..... death of the deceased as regards the other gifts the assistant controller held that they were deemed to have passed on the donor ..... was not attracted in this case it therefore allowed the appeal the controller of estate duty moved the tribunal for referring the above stated .....

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Oct 14 1993 (SC)

Controller of Estate Duty Vs. Roshan Jahangir Gandhi.

Court: Supreme Court of India

Decided on: Oct-14-1993

Reported in: (1993)117CTR(SC)47; [1993]205ITR428(SC)

..... ranchi the 29th november 1972 i have received instruction from my deputy controller of estate duty eastern zone calcutta he has written me to convey ..... the certificate in the further communication dated january 18 1973 from the controller of estate duty to the accountable person it was stated it is ..... orderthis appeal by certificate by the controller of estate duty directed against the order dated august .....

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