Court : Allahabad
Reported in : 2004(1)AWC308
..... the instant case, there is no evidence that the property was ever declared to be enemy property or that it ever vested in custodian, enemy property. if one party asserts that the property is enemy property and the other party disputes the said fact, then naturally it must be decided by some authority under enemy property act, 1968, that the property vested in custodian, enemy property. the only thing brought on record by tenant/petitioner ..... the rent in the name of union of india. in the application it was pleaded that in view of section 9 of enemy property act, 1968 u.p. act no. 13 of 1972 was not applicable to the house in dispute and custodian enemy property was necessary party. the prescribed authority by order dated 30.1.1986 rejected the application of the tenant/petitioner against which he .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(2)AWC1316
..... .2.1981. it was presented for registration on 20.5.1981. 18. the enemy and enemy property have been defined in enemy property act. 1968. according toclause (b) of section 2. enemy means a person or country who or which was enemy, an enemy subject or an enemy firm, as the case may be, under defence of india act, 1962 and the defence of india rules, 1962. the learned counsel for the ..... respondents has also referred to the provisions of defence of india act, 1962 and defence .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(2)AWC946
..... be recorded as enemy property. under enemy property act. 1968, enemy property has been defined as under :2. definitions.--in this act, unless the context otherwise requires : (a) ....................................................................... (b) ............................................................................. (c) 'enemy property' means any property for the time being belonging to or held or managed on behalf of an enemy, an enemy subject or an enemy firm : provided that where an individual enemy subject dies in the territories to which this act extends, any property which immediately before .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(4)AWC3455
..... . 4 was allowed to be impleaded in the case and written statement on his behalf was also filed wherein it was stated that under section 8 of the enemy property act, the property hasvested in the central government. after the remand, the trial court did not proceed to record any further evidence and by the judgment dated 8.9.98 ordered ..... ground being that the original landlady fakia bibi had left india for pakistan in the year 1947 and she died there in the year 1953, so the property in question became enemy property and the same has vested in central government/custodian. the trial court decreed the suit by the judgment dated 26.4.93 holding that the petitioner was ..... the return of suit to be presented before the proper court in exercise of powers under section 23 of the small causes court act. aggrieved by this order, the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1986All39
..... there was divesting at any stage within the meaning of section 18 of this act.16. did the property in dispute vest in the custodian of enemy property prior to july 10, 1968, when the enemy property act, 1968 commenced? rule 133-1(4) of the defence of india rules, 1962, defines 'enemy property' as meaning any property for the time being belonging to or held or managed on behalf of any ..... on the basis of title existing along with that of other co-owners. this too, however, is beset with difficulty as will presently appear. 15. section 5(1) of the enemy property act, 1968 (as amended by the central act xl of 1977), which came into force on september 27, 1977 relied for the appellant provides that notwithstanding the expiration of the defence of india .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC4184
..... was merely a tenant. the petitioner has failed to establish before the courts below and even before this court that the premises in dispute was a waqf property or enemy property. the submission made in this regard has not been substantiated by any material on record. it appears to be a 'plea of convenience' only.16. ..... has rightly passed the order under sub-section (6) of section 21 of the act. the learned district judge has passed a detailed, reasoned and speaking order ..... within the meaning of clause (j) of section 3 of the act. according to sri lawania, the petitioner, who was allegedly paying rent to sri amir kirmani, could not be permitted to take a somersault before the court that the property was a writ property or enemy property or the title of the landlady was disputed. the prescribed authority .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All225
..... by the landlords the learned civil judge took the view that the appellant not having exercised his option to void the lease under section 108(e) of the transfer of property act could not claim any reduction or suspension of rent. accordingly he allowed the appeal in part and decreed the landlords' claim for rent to rs. 255. the tenant has ..... portion of the shop and after september 1958 totally deprived. it is also common ground that he did not exercise his option under section 108(e) of transfer of property act of treating the lease as void after the shop had been demolished.2. the landlords filed a suit for the ejection of the appellant and for arrears of rent and ..... it is unsuitable for the intended use; or that the premises are subsequently destroyed by fire, or carried away by a flood, or inundated by fresh water; or destroyed by enemy action; or that, by the landlord's neglect of an obligation to repair, the premises have become useless to the tenant.' ibid p. 554.4. it would thus appear .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1943All279
..... perhaps justified in applying as rules of equity, justice and good conscience the principles evolved from the english common law on the subject. where the transfer of property act specifically says that the lease is determined by a forfeiture in case the lessee denies the lessor's title and makes no provision for relief against the forfeiture, ..... in a third person or by claiming a title in himself. there are provisions in the transfer of property act, for relief against forfeitures of other kinds, but there are no provisions for relief against a forfeiture when the lessee renounces his character by setting up a ..... defendants-appellants against forfeiture if any forfeiture occurred. on the third point, it seems to me that we must be guided by the provisions of the transfer of property act. according to the provisions of section 111, a lease determines by a forfeiture in case the lessee renounces his character as such by setting up a title .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN668(All)
..... disputed its liability to wealth tax on the ground that the properties being trust properties were exempted under section 5(1)(i) of the act. the wealth-tax officer did not accept the claim of exemption put forward by the respondent. deriving strength from the assessment ..... expended to meet emergent expenses like damages caused by natural calamities, illness, relief of distress among the deserving, fire victims sufferers from earthquakes, flood devastation by enemy action and epidemics. if deserving persons are not available in any year the amount has to be saved to be expended in suitable occasions to given relief at ..... . it was constituted under a deed dated 18-8-1996. the assessment year in question is 1968-69 for which the relevant valuation date is 30th of june. the wealth of trust consists of immovable property and movable property in the form of shares, post office saving bank account and cash in hand. the respondent .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]196ITR25(All)
..... interest pendente lite. though the total amount so decreed came to more than rupees three lakhs, the assessee could recover only rs. 2,20,192 from the custodian of enemy properties. this amount was received by the assessee in the previous year relevant to the assessment year 1961-62. in its return for the said assessment year, the assessee disclosed ..... january 13, 1969, referred to in the tribunal's order, in so far as it is relevant, reads as follows :'kindly refer to the tribunal's order dated november 27, 1968, in i. t. a. no. 17355 of 1966-67 for the assessment year 1961-62 in the case of messrs. motilal padampat sugar mills co. (p.) ltd., kanpur. ..... the facts and in the circumstances of the case, the appellate tribunal was justified in holding that the reopening of the assessment under section 147(a) of the income-tax act, 1961, was not valid and, therefore, the supplementary assessment made in pursuance thereof has to be annulled.'2. the assessee is a company. in the year 1931, it .....
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