Judgment Search Results Home > Cases Phrase: estate duty act 1953 repealed section 56 penalty for default Page 1 of about 7,110 results (0.520 seconds)

Kaja Mian Wakf Estate Vs. Controller of Estate Duty

Court : Chennai

Reported in : [1977]106ITR98(Mad)

..... at the instance of the accountable person, the following question has been referred to this court: 'whether, in the facts and circumstances of the case, the tribunal was justified in rejecting the accountable person's contention that section 46(1) of the indian income-tax act, 1922, having been repealed by the income-tax act, 1961, the levy of penalty under section 73(5) of the estate duty act, 1953, read with section 46(1) of the indian income-tax act, 1922, was illegal ?' 3. ..... this reference has been made under section 64(1) of the estate duty act and relates to the estate of the late n. m. ..... the muthavalli of that wakf, as the accountable person, contended that the deceased had no interest in the wakf properties and that section 12 of the estate duty act is not attracted. ..... the appeal was dismissed by the appellate controller summarily on the ground that the muthavalli had defaulted in payment of the duty before presenting the appeal as required by the proviso to section 62(1) of the act and that, therefore, the appeal was incompetent. ..... since this amount was not paid as per the demand within the due date, the assistant controller of estate duty initiated proceedings for levying penalty and ultimately levied penalty of a sum of rs. ..... time for payment was granted till october 31, 1964, or the date of disposal of the appeal filed by the muthavalli against the order of assessment, whichever is later. .....

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 ..... . accordingly, we set aside the impugned order and thereby modify that of the assistant controller of estate duty holding that her share is l/4th and not 1/2 for levy of estate duty under the estate duty act, 1953 ..... . therefore, no property at all passes on her death for the purpose of estate duty act, 1953 ..... . in the view i have taken it is not considered necessary to determine the extent of her share in the said property as this question does not fall for consideration.as there is difference of opinion amongst both of the members in this case and, therefore, we make reference to the worthy president of the tribunal under section 63(11) of the estate duty act, 1958, for appointing third member to settle the difference of opinion among us.hence, we frame the following questions for the determination of the third member : 1 ..... . on the other 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

..... the effect of the repealed act by operation of clause (e) of section 6 of the general clauses act read with sub section (2) of section 81 is that, though the act obliterates the operation of act 7 of 1947, despite its repeal, the penalty, liability, forfeiture or prosecution for acts done while the repealed act was in force were kept alive, though no action thereunder was taken when the repealed act was in force. ..... 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

..... as 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. ..... (1) the provision in the previous repealing sections that 'any penalty incurred or proceeding commenced under the repealed law shall be deemed to be a penalty incurred or proceeding commenced under the new law as if the new law were in force on the day when the penalty was incurred or proceeding commenced' is ..... 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 ..... 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 ..... 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. .....

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 ..... the estate duty act, 1953, for the purpose of charging estate duty, however ..... time it was found by the board that the donor had, at all times during the currency of the fixed deposit, the right to receive the money from the bank by giving discharge for the same under her own signature and that the statement of account received from the manager of the bank of bikaner showed that whenever the fixed deposit receipts matured during the lifetime of the ..... controller of estate duty in that case the deceased settled certain premised in trust for the absolute use and benefit of his two sons in equal shares during their lives and, upon the death of one or both the sons, for the use of the wife or wives of such son or sons with remainder to the male children of the two sons in ..... or subsequently, entirely excluded from all beneficial interest in the property (or the interest therein given), and from the possession and enjoyment thereof (other than occupation of possession of land or chattels for full consideration), and also from any benefit by contract or otherwise (and also, as respects settled property, had no power of revocation or right to reclaim the absolute interest in the property : see p. .....

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

Court : Mumbai

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

..... made applicable to the state, and after considering the provisions of section 24 of the general clauses act, quoted the following passage from craise on statute law, 6th edition, page 334 :if the statute under which bye laws are made is repealed, those by laws are impliedly repealed and cease to have nay validity unless the repealing statute contains some provisions preserving the validity of the by-law notwithstanding ..... 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. ..... to the assurance of compensation in lieu of octroi duty for a period of two years and requires the corporation ..... , even the provisions for transitory arrangement comprised under appendix iv of the corporations act, by themselves, would not come to the help of the corporation to adopt the procedure which was prescribed under the municipality act for levy and collection of octroi duty. ..... 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. .....

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

Court : Chennai

Reported in : (2007)6MLJ1141

..... (b) it is incorrect that the commission 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 ..... the sensitive nature of the case, the commission merely adjourned the matter to 14.11.2006 and on 14.11.2006, the commissioner of police appeared before the commission and sought exemption for production of certain records under section 8(1)(h) of the right to information act, 2005, and after hearing the matter, the commission passed a detailed order on 14.11.2006. 4. ..... exercise the rights available to it under section 19(8) of the rti act, such as to compensate the complainant for the loss or other detriment suffered or imposition of penalty, thereby granting premium to the second and third respondents to defy the provisions of the rti act. 9. ..... to ensure compliance of the provisions of the right to information act, 2005 by the second and third respondents by ensuring that all the information sought by the petitioner including the documents to be supplied by the second and third respondents are provided to the petitioner,(ii) to direct the first respondent to proceed further with the show cause notice issued for imposition of penalty and compensate the petitioner and(iii) to initiate such other .....

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

Court : Karnataka

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

..... 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 ..... for the determination of the estate duty, and it is easy to see that its principal value within the meaning of section ..... 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 ..... act came into force, ceased to have any effect with respect to matters which stood regulated by the hindu succession act ..... for gummanna shetty to demand a partition, and, under section 36(3) of that act, ..... 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 .....

Indian Oil Corporation Ltd. Vs. Damayanthi Devi

Court : Chennai

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

..... , 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. ..... again it was specifically mentioned that, if the defendant discharged any liability to the estate of the deceased after the receipt of the said notice, the defendant would be personally liable to the assistant controller of estate duty to the extent of the liability of the estate for tax and penalties. ..... 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. ..... : [1972]85itr99(cal) , that where a notice under section 73 of the estate duty act was served on the lessee of the decreased against whose estate proceedings were taken for realisation of estate duty and where despite the said notice, the lessee paid rents to his landlord, penalty could be levied on such a lessee for so paying rents since he was bound to comply with the notice under section 73. 8. .....

Heavy Electricals Mazdoor Trade Union Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : [2006(109)FLR1180]; (2006)IILLJ1027MP; 2006(1)MPHT551; 2006(2)MPLJ289

..... registered, recorded, made or passed by the appropriate authority under the corresponding provisions of this act;(e) any union registered for any local area as the recognized union or the representative union for any industry under the acts so repealed shall be deemed to be recognised as the representative union for the industry and the local area concerned under section 13 of this act.it will appear from the provisions of section 112 of the act quoted above that the central provinces & berar industrial disputes settlement ..... , as the case may be, stand transferred to or, be instituted in or before the court or authority specified in the corresponding entry in column (2) thereof, and shall thereupon be disposed of or proceeded with as if the said acts had not been repealed and any penalty imposed in such proceedings shall be recovered under the acts so repealed;(d) any agreement or settlement recorded or registered, submission registered, awards made or orders passed by the state industrial court, the industrial court, a district industrial court or a labour court, under .....