Court : Gujarat
Reported in : [2004]139TAXMAN143(Guj)
..... she had half a share and that only the deceaseds half interest passed on his death, it cannot be said that the order suffers from an error apparent from the record which is amenable to rectification under section 61 of the estate duty act. ..... the estate duty act has since been abolished. ..... desai has further submitted that since the deceased was the sole surviving coparcener and he had the full disposing capacity, the assistant controller of estate duty was justified in reopening the assessment as the entire property in the huf passed on the death of the deceased to his widow.mr. ..... for our opinion :'whether, the appellate tribunal is right in law and on facts in holding that the reopening was not justified in the present case since the high court decision relied on by the assistant controller of estate duty while issuing reopening notice, was not of a jurisdictional high court and not binding to him ?'2. ..... the appellate controller of estate duty upheld that action of reopening and on merits he upheld the order of the assistant controller of estate duty relying on the decision of the itat, delhi in bajranglal saboo v. ..... we have taken into consideration the meagre amount of tax involved, the fact that the matter relates to the estate of a person who died in 1970 and the further fact that the act has since been repealed.we are not satisfied that this was a case where the power of rectification could have been invoked. .....
Tag this Judgment!Court : Chennai
Reported in : [1997]226ITR892(Mad)
..... and 405 of 1977, the tribunal referred thefollowing questions for the opinion of this court under section 64(3) ofthe estate duty act, 1953 : .. ' 1. ..... on these facts, a question arose whether the tribunal was right in holding that the unproved hundi credits offered for assessment under section 271(4a) of the income-tax act, 1961, could not be added to the principal value of the estate of the deceased for estate duty purpose while answering this question, this court held that (page 8) : 'the period during which the income was added as from undisclosed sources, was up to march 31, 1966, and ..... stated, merely from the factum of settlement by the accountable persons with the department under section 271(4a), the addition has been made to the principal value of the estate for the purpose of estate duty, without any other material. ..... inasmuch as several years had elapsed and the estate duty act was repealed and no evidence was produced by the department to show that the undisclosed income shown in the firm's account books were available in the hands of the deceased at the time of his death, the remittal of this ..... tribunal, however, held that the actual existence of assets to the extent of the additions made hadto be established and the mere fact that the accountable person had agreed to an order under section 271(4a) including the amounts as undisclosed income could not be taken as an admission on their part that cash or investment of that value existed on the date of death of the deceased .....
Tag this Judgment!Court : Karnataka
Reported in : [1965]58ITR38(KAR); [1965]58ITR38(Karn)
..... for the respondent submitted that by the amendment of section 80 of the estate duty act of 1953 and section 49 of the finance act of 1964, the embargo or the prohibition contained in the old section had been removed by the new section 80 of the estate duty act. ..... decision in this petition is whether the provisions of section 80 of the estate duty act, 1953, are applicable to the case or the provision of section 80 of the estate duty act which has been replaced by the finance act, 1964. 2. ..... claimed privilege under section 80 of the estate duty act of 1953. ..... that he documents which are sought to be summoned falls within the purview of the old section 80 of the estate duty act, this court will not be justified in interfering with the order of the lower court because the new section 80 of the estate duty act does not prohibit the court from summoning the said documents. ..... he was of the view that he said documents may form part of the record relating to the estate duty act, but section 80, in terms, does not refer to such a record and therefore the privilege claimed is not available so far as these ..... the respondent argued that though the finance act, 1964, has come into force on the 1st of april, 1964, and the order in revision had been made prior to that date, nevertheless, the subsequent event should be taken into consideration when interfering with the order of the lower court, even if the case of the petitioner falls within the purview of the repealed section 80 of the estate duty act. .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)192CTR(Guj)532; [2005]275ITR635(Guj)
..... she had half a share and that only the deceased's half interest passed on his death, it cannot be said that the order suffers from an error apparent from the record which is amenable to rectification under section 61 of the estate duty act. ..... mr desai has further submitted that since the deceased was the sole surviving co-parcener and he had the full disposing capacity, the assistant controller of estate duty was justified in reopening the assessment as the entire property in the huf passed on the death of the deceased to his widow.mr desai has been fair enough to invite our attention to the decision of the apex court in ..... the estate duty act has since been abolished. ..... for our opinion :-'whether, the appellate tribunal is right in law and on facts in holding that the reopening was not justified in the present case since the high court decision relied on by the assistant controller of estate duty while issuing reopening notice, was not of a jurisdictional high court and not binding to him ?'2. ..... upon the death of kalyanji bachulal, his wife smt hemkunverben kalyanji offered for estate duty one half share of the deceased in the huf consisting of the deceased and his wife i.e. ..... we have taken into consideration the meagre amount of tax involved, the fact that the matter relates to the estate of a person who died in 1970 and the further fact that the act has since been repealed.we are not satisfied that this was a case where the power of rectification could have been invoked. .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]137TAXMAN414(Guj)
..... of unmarried daughters in a hindu family being enforceable against ancestral property, it has got to be deducted as a debt or encumbrance under section 44 of the estate duty act, 1953, wherever the dutiable estate includes ancestral property of the deceased.consequently, the liability of the ancestral or coparcenary property of a hindu to pay for the marriage expenses of unmarried daughters in the family would be a proper debt deductible under the general provisions of section 44, where the deceased died possessed of such property. ..... at the instance of the revenue, the following questions are referred for our opinion under section 64 of the estate duty act, 1953 :'1. ..... (sc) that was a case where the apex court was concerned with the provisions of section 34(1)(c) of the estate duty act providing for aggregation of interests in joint family of the lineal descendants of the deceased, in the case of the passing of the deceased's interest in the joint family property, only for the purpose of determining the rate of duty on the property passing. ..... this reference has been pending before this court since 1994, the estate duty act, 1953 itself has been repealed with effect from 15-6-1985. ..... tanvish bhatt, learned counsel for the revenue has submitted that the matter may be remanded to the assistant controller of estate duty to make proper inquiries in the matter and to give his finding as to whether the properties were inherited by the daughters and whether they were sufficient to meet .....
Tag this Judgment!Court : Chennai
Reported in : [1999]239ITR620(Mad)
..... gajapathi raju and section 108 of the evidence act deals with the presumption of death and it is only from the orders of the court, the date of death can be fixed and if that date is taken into account, the estate duty act, as repealed, is inapplicable to deaths occurring after march 16, 1985, and, therefore, the proceedings of the respondent are illegal. ..... the matter arises under the provisions of the estate duty act, 1953 (hereinafter to be referred to as 'the act'). ..... according to him, section 5 of the estate duty act would apply only in the case of natural death and he referred to several provisions of the act and submitted that the charge to estate duty depends upon several factors and, therefore, unless the date of death is fixed, the proceedings initiated by the respondent are without any jurisdiction. ..... section 5 of the estate duty act is the charging section and the charge is attracted when a person dies after the commencement of this act and the property has passed on his death. ..... 964, dated february 3, 1988, and to forbear the respondent from making assessment under the estate duty act, 1953, in respect of the estate of p.v. ..... saraswathi air 1953 tc 114 held that if no one could prove any specific date, the court should draw a presumption that he was dead on the date of institution of the suit and not at some antecedent date.23. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2002]256ITR532(P& H)
..... 60,000 out of the hindu undivided family assets for the marriage of unmarried daughters of the deceased relying on article 304 of the principles of hindu law by mulla, especially when it conceded that the provisions of section 33(1)(k) of the estate duty act, 1953, are not applicable to the accountable person ?' 2. ..... to refer the following two questions for the opinion of this court : '(i) whether, on the facts and in the circumstances of the case, the appellate tribunal was right in law in sustaining the order of the appellate controller of estate duty in applying a multiple of 10 against multiple of 12 applied by the assistant controller of estate duty for the valuation of godown (ii) whether, on the facts and in the circumstances of the case, the appellate tribunal was right in law in allowing a deduction of rs. ..... the controller of estate duty has filed this petition under section 64(3) of the act. ..... the estate duty act, 1953, has been repealed by parliament. ..... on a perusal of the file, we find that the controller of estate duty (appeals) had noticed the order passed by the assessing authority and observed that the point regarding deduction had been 'conceded in favour of the accountable person'. ..... sawhney contends that under the provisions of section 33(1)(k), a deduction to the extent of rs. ..... it was considering the matter under section 39(1). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1991]187ITR333(SC); 1993Supp(1)SCC420
order1. this is an appeal by special leave from the judgment of the madras high court in an estate duty matter. the question involves the interpretation of the provisions of the estate duty act, 1953. we are however, of the opinion that the issue raised is purely of academic interest and not of any practical importance in view of the following circumstances :the estate duty act itself has been repealed with effect from 1985. the amount of tax or duty involved in this appeal is very negligible. the matter also relates to the estate of a person who passed away in 1962. having regard to the fact that the provisions are not likely to come up for consideration hereafter, we do not think that this appeal under article 136 of the constitution need be proceeded with. we, therefore, dismiss this appeal. we, however, express no opinion on the question which has been raised before and decided by the high court. the appeal is dismissed accordingly. there is no order as to costs.
Tag this Judgment!Court : Gujarat
Reported in : [2002]258ITR326(Guj)
..... reference under section 63(11) of the estate duty act, 1953, the ..... , upon her death, her coparcenary interest in the hindu undivided family property ceased and, therefore, the property was deemed to pass on her death under the provisions of section 39 of the estate duty act, 1953.8. ..... of section 39 of the estate duty act were also ..... matter, the deceased harigangaben had a right of maintenance over the hindu undivided family property and when the said beneficial interest ceased upon her death, the liability to pay estate duty accrued under the provisions of section 40 of the act.9. ..... entire controversy has arisen upon the death of harigangaben and the question is about the liability to pay estate duty upon her death, this court may undoubtedly redraft the question.16. ..... 1971, at least at the time of her death on february 19, 1977, harigangaben's interest in the smaller hindu undivided family did come to an end and that the value of the said interest was exigible to estate duty, the contention is certainly beyond the question referred to this court. ..... hence, harigangabenacquired the rights of her deceased husband in the hindu undivided family property on february 20, 1971, and in view of the provisions of sections 6 and 14 of the hindu succession act, 1956, harigangaben became an absolute owner of her husband's share in the hindu undivided family property and on that basis, the assistant controller determined the value of harigangaben's share in the hindu ..... estate duty act is also repealed .....
Tag this Judgment!Court : Chennai
Reported in : [2000]242ITR622(Mad)
..... the question referred to us is under the repealed estate duty act, 1953. ..... the appellate controller of estate duty as also the tribunal on these facts have rightly held that the value of the property which was dedicated to the wakf the property being the tannery at ambur, did not form part of the estate of the deceased jalal khalilur rahman as he had not reserved to himself any right or power to reclaim the absolute interest in the property settled in the wakf, nor had reserved to himself any interest in the property ..... that altered legal status cannot be a factor in holding that the person who created the wakf had retained his rights solely by reason of his becoming the mutawalli, for the purpose of section 12 of the estate duty act.5. ..... the question is regarding the applicability or otherwise of section 12 of the act to the facts of this case.2. ..... in holding and had valid materials to hold that the assessee had validly transferred the property comprising a tannery to the wakf in 1947 and accordingly in excluding the value of the property from the value of the estate of the deceased ? .....
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