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Controller of Estate Duty Vs. VipIn K. Nagori

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1988)24ITD51(Ahd.)

..... hence, he is directed to re-determine the estate duty under section 5 & 6 of the estate duty act, 1953 accordingly.1 ..... of the plea that on the commencement of the hindu succession act, 1956 the hindu women's right to property act, 1937 is repealed and, therefore, on the commencement of the hindu succession act, there was no right vested in her or there was no pre-existing right and as such section 14 is of no help to her.the reason is that no doubt that the hindu women's right to property act, 1937 is repealed on the commencement of hindu succession act, 1956 but the right which was given to her ..... under the hindu women's right to property act, 1937 has not been ..... hand, shri shah, the learned counsel for the assessee, contends that hindu women's right to property act, 1937 does not help as the same is repealed by the hindu succession act, 1956, that the hindu succession act does not make the widow a coparcener, and therefore, she cannot get the property of the huf's partitioned and as such question does not arise to pass any right or property on her death for the purpose of estate duty act .....

First Global Stockbroking Pvt. Ltd. Vs. Anil Rishiraj

Court : Supreme Court of India

..... or taken under the corresponding provisions of this act; (b) any appeal preferred to the appellate board under sub section (2) of section 52 of the repealed act but not disposed of before the commencement of this act shall stand transferred to and shall disposed of by the appellate tribunal constituted under this act; (c) every appeal from any decision or order of the appellate board under sub section (3) or sub section (4) of section 52 of the repealed act shall, if not filed before the commencement of this act, be filled before the high court within ..... the learned senior counsel submitted that assuming that cognizance is taken within the sunset period provided under sub section (3) of section 49 of fema, in view of clause (ii) of sub section (2) of section 61 of fera, only an authorised officer could have filed the complaint and in the facts of the case, the enforcement officer who may have been authorised earlier, cannot perform duties of his office as from 1st june 2000, he ceased to be an enforcement officer. .....

indira Sohanlal Vs. Custodian of Evacuee Property, Delhi and ors.

Court : Supreme Court of India

Reported in : AIR1956SC77; [1955]2SCR1117

..... in this case, the repealing section which purports to indicate the effect of the repeal on previous matters, provides for the operation of the previous law in part and in negative terms, as also for the operation of the new law in the other part and in positive terms, the said provision may well be taken to be self-contained and indicative of the intention to exclude the application of section 6 of the general clauses act. ..... xxvii of 1949 authorised the central government to appoint a custodian-general of evacuee property in india for the purpose of discharging the duties imposed on him by or under the ordinance, while the appointment of provincial custodians, additional, deputy or assistant custodians, was still left to the ..... appeal by special leave against the order of the custodian-general of evacuee property dated the 20th may, 1953, revising an order of the additional custodian of east punjab, delhi, dated the 20th march, 1952. ..... the case was adjourned to the 12th may, 1953, at the request of counsel for the appellant and thereafter a more detailed notice dated the 14th may, 1953, was issued setting out the various grounds on which the previous orders were sought to ..... general passed the order now under appeal on the 20th may, 1953, setting aside the order of confirmation. ..... applications that were disposed of on the 20th march, 1952, by the additional custodian, delhi, by an order confirming the exchange, which has since been revised by the custodian-general on the 20th may, 1953. 9. .....

Satyanarayan S. Mody Vs. Controller of Estate Duty, New Delhi.

Court : Rajasthan

Reported in : [1967]65ITR84(Raj)

..... it was also held that, in order to avoid the mischief of section 10 of the estate duty act, 1953, it must be established that the donee not only assumed bona fide possession and enjoyment of the property taken under the gift but also thenceforward retained it to the entire exclusion of the donor or any ..... was whether and to what extent estate duty was chargeable in regard to those premises under section 10 of the estate duty act, 1953. ..... correctly included in the estate of the deceased as property deemed to pass on her death under section 10 of the estate duty act, 1953 ? ..... the estate duty act, 1953, for the purpose of charging estate duty, however, makes ..... observed that the estate duty act, 1953, is founded on the english statute relation to estate duty. ..... that arose was whether the gift would come within the provision of section 10 of the estate duty act. ..... is a reference by the central board of revenue, new delhi, under section 64 of the estate duty act, no. ..... date of the deed until his death, there was an entire exclusion of the donor from the possession and enjoyment of the property or of any benefit to him by contract or otherwise, within the meaning of the section, and that, therefore, estate duty was not payable. ..... before us is whether, in spite of the gift, the property taken thereunder should be deemed to pass on the donors death under section 10 of the act because its possession and enjoyment was not retained by the donee to the entire exclusion of the donor or of any benefit to her. .....

Official Trustee of Bombay Vs. Controller of Estate Duty

Court : Mumbai

Reported in : [1979]117ITR190(Bom)

..... 43 and other sections dealing with estate duty reference to an interest's being limited to cease on a death shall be construed as including references to its being subject to a limitation, in whatsoever form, having the effect of providing in the alternative for its cesser on the death or on the occurrence of some event, or the expiration of some period, before the death, and he urged that in the absence of such interpretation clause in our estate duty act, 1953, such inclusive effect cannot be given to similar expression ..... 64(1) of the estate duty act, 1953, the following question has been referred for our opinion :'whether, on the facts and in the circumstances of the case, ..... 11 of the estate duty act and since the case was not covered by the exception ..... was limited to cease), whether wholly or partly, and whether for value or not, after becoming an interest in possession, and the disposition or determination (or any of them if there are more than one) is not excepted by sub-section (2), then - (a) if, had there been no disposition or determination, as aforesaid of that interest and no disposition of any interest expectant upon or subject to that interest, the property in which the interest subsisted would have passed on ..... royal family (baroda) trust fund (repealing) act, 1956' (hereinafter called the 'bombay act') which came into force on march ..... case where the life interest has been disposed of or has determined in any one of the methods specifically indicated by these words, viz. .....

Hemant Sudhakar Madane and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2005(3)ALLMR841; 2006(2)BomCR307

..... order to levy and collect octroi could resort to the provisions of clause (5) read with clause (23) of appendix iv read with section 493 of the corporation act and adopt the procedure prescribed under octroi rules, 1969, which were framed under the municipality act and which stood repealed since the year 1999, ignoring the provisions of law comprised under section 149 of the corporation act.16 ..... that the corporations cannot resort to the provisions comprised under clause (5) of appendix iv to impose, levy and collect the octroi duty by following the procedure prescribed under the rules framed under the municipality act, the only provisions which would entitle the corporation to exercise the powers available under section 127 would be the provisions comprised under section 149 of the corporation act ..... disclosing that it has no intention at the moment to levy entry cess, and what is proposed by the corporation is to levy octroi and in that regard tender has been ordered to be issued for the purpose of collection of such duty, amendment to the petition was sought for and the same was allowed ..... that the letter dated 31-5-2005 on the basis of which the corporation claims that necessary ' sanction was granted by the government for taking steps to levy and collect octroi under the corporation act, has neither been issued by the competent authority under the corporation act nor it empowers the corporation to levy and collect octroi duty nor such power can be assumed from the said letter by the corporation .....

Vishwanath Swami Vs. the Tamil Nadu Information Commission Rep. by Its ...

Court : Chennai

Reported in : (2007)6MLJ1141

..... government or any information furnished by such organisations to that government:provided that the information pertaining to the allegations of corruption and human rights violations shall not be excluded under this sub-section:(4) nothing contained in this act shall apply to such intelligence and security organisations being organisations established by the state government, as that government may, from time to time, by notification in the official gazette, specify ..... passed orders on 09.11.2006 imposing penalty on the petitioner, since the commissioner of police appeared before the commission and sought exemption for production of certain records under sections 8 of the right to information act, 2005 and after hearing the matter, the commission passed a detailed order only on 14.11.2006, a copy of which has also been given to the petitioner. ..... learned xi metropolitan magistrate, saidapet, chennai on 08.06.2007 after serving rc notice to this petitioner on 07.06.2007 along with the documents collected during investigation conducted by cb cid, which includes the documents required to be furnished by the third respondent as mentioned in the ..... it is further stated that since all the originals and copies of the records collected at the time of investigation including certain documents asked for by this petitioner have already been filed before the learned xi metropolitan magistrate, saidapet, chennai, the ..... stayed in chennai and started collecting materials about kalki bhagawan for .....

Lim Siew Bee Vs. Lim Boh Chuan and Another

Court : Singapore Supreme Court

..... in their submissions on this point, the parties referred to the now- repealed estate duty act (cap 96, 2005 rev ed) ("the 2005 eda") instead of the 1970 eda. ..... this question is to be determined based on an analysis of the provisions of the estate duty act (cap 96, 1970 rev ed) ("the 1970 eda"), which was in force at the time of the father's death. ..... by her will, the mother made the following bequeaths: (i) the puay hee property was bequeathed to the plaintiff with all estate duty payable out of the residuary estate; (ii) the tyrwhitt property was bequeathed to the defendants in equal shares with all estate duty payable out of the residuary estate; (iii) the mother's ltse share and her half share in the father's ltse share were to be given in equal shares to the defendants; (iv)the mother's jewellery, gold coins ..... it cannot be disputed that after paying funeral expenses and collecting assets, the duty of executors or administrators is to pay the just debts and to satisfy just claims against the estate. ..... brightman j in his decision appropriately cited lord denning mr's observations in applegate v moss [1971] 1 qb 406 at 413: the section applies whenever the conduct of the defendant or his agent has been such as to hide from the plaintiff the existence of his right of action, in such circumstances that it would be inequitable to allow the defendant to rely on the ..... i shall refer to the letter of consent and the request form collectively as the "first transfer documents". .....

M. Ratnamala Amma Vs. Assistant Controller of Estate Duty and ors.

Court : Karnataka

Reported in : [1970]75ITR238(KAR); [1970]75ITR238(Karn); (1969)2MysLJ253

..... section 5 of the estate duty act read with section ..... estate duty, and it is easy to see that its principal value within the meaning of section ..... and, under section 36(3) of that act, in the ..... act came into force, ceased to have any effect with respect to matters which stood regulated by the hindu succession act ..... estate duty for the reason that, on gummanna shetty's death, his wife and children inherited a sixth share in the property which belonged to the aliyasantana family and that estate duty ..... section 6 of the estate duty act is the property which gummanna shetty was competent to dispose of, and what he was competent to so dispose of is the share at a partition had one been made immediately before his death on a per capita basis, the estate duty ..... section 7(1) of the estate duty act governs the present case and so the assessment could be made on the basis of section 39(2) of the estate duty act, and the determination of the interest which ceased could be made under section 39(2), it should follow that the value of that interest in the present case is such that it cannot produce any liability on the part of the petitioner to pay any estate duty ..... section (2) of that section ..... section 7(1) stands, in our opinion, reinforced by section 39(2) of the estate duty act ..... section 7(1) of the estate duty act with which section 39 of that act had to be read for the determination of the value of the interest to which sub-section (2) of that section refers for the computation of the estate duty ..... estate duty .....

Indian Oil Corporation Ltd. Vs. Damayanthi Devi

Court : Chennai

Reported in : [1993]203ITR195(Mad); (1992)IIMLJ373

..... further, the above-referred to section 73 of the estate duty act, 1953, provides for a notice of demand and recovery of estate duty, and particularly sub-section (5) of the said section 73, provides that the provisions of section 47 and certain sub-sections of section 46 of the indian income-tax act 1922, shall apply as if the said provisions were provisions of the said estate duty act. ..... the main defence in the suit is that, in view of the statutory attachment by the estate duty authority under the estate duty act, 1953, of the rents payable by the defendant to the plaintiff, the suit is not maintainable. ..... in the estate duty proceedings, the assistant controller of estate duty issued a notice, exhibit b-1, dated november 30, 1973, under section 73(5) of the estate duty act read with section 46(5a) of the indian income-tax act, 1922, to the defendant, demanding from the defendant 'forthwith' a sum of rs. ..... special deputy tahsildar : [1982]134itr488(ker) , that since the provisions of the indian income-tax act 1922, have been incorporated bodily the said 1922 act has no effect upon the construction or effect of the said estate duty act and that recovery of estate duty will be governed by the provisions of the 1922 act, even after the introduction of the 1961 income-tax act repealing the indian income-tax act, 1922. 7. .....