Court : Gujarat
Reported in : [2004]139TAXMAN143(Guj)
..... 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. ..... estate duty act ..... at the instance of the revenue, the following question of law has been referred 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 ..... 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 ..... the original order of assessment accordingly accepted that the wife had half a share and that only the deceaseds half share passed on his death, it cannot be said that the case called for any reassessment.in above view of the matter, we are of the view that the question, whether reassessment was justified on the ground of overlooking the decision of another high court or tribunal, ..... 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that the matter relates to the estate of a person who died in 1970 and the further fact that the act has since been repealed.we are not satisfied that this was a case where the power of rectification could .....
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. ..... since the original order of assessment accordingly accepted that the wife had half a share and that only the deceased's half share passed on his death, it cannot be said that the case called for any reassessment.in above view of the matter, we are of the view that the question, whether reassessment was justified on the ground of overlooking the decision of another high court or tribunal, is not required to be considered.9. ..... 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)
..... the provision for the marriage 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 ..... the instance of the revenue, the following questions are referred for our opinion under section 64 of the estate duty act, 1953 :'1. ..... 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. ..... reference has been pending before this court since 1994, the estate duty act, 1953 itself has been repealed with effect from 15-6-1985. ..... in this factual background, there is no reason to interfere with the concurrent findings given by the appellate controller of estate duty and the tribunal that at the time of fictional or notional partition immediately prior to the death of the deceased, the self-occupied property would have gone to the share of the deceased and .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)110; [2004]269ITR570(Guj)
..... the following questions are referred for our opinion under section 64 of the estate duty act, 1953 :'1. ..... where the apex court was concerned with the provisions of section 33(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 court since 1994, the estate duty act, 1953 itself has been repealed w.e.f. ..... in this factual background, there is no reason to interfere with the concurrent findings given by the appellate controller of estate duty and the tribunal that at the time of fictional or notional partition immediately prior to the death of the deceased, the self-occupied property would have gone to ..... in the facts of that case, the court held that the daughters succeeded to the estate of the deceased as heirs of class i by virtue of section 8 of the hindu succession act and they became the owners of the properties so inherited and there was nothing to show that the property so inherited by them was insufficient to ..... mad) , but the allahabad high court and subsequently the madras high court have taken the view in favour of the revenue that the marriage expenses can be deducted from the estate of the deceased, only if there is a legal charge on the property of the deceased or on the share of the deceased in the huf property which passed at the .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]258ITR326(Guj)
..... a reference under section 63(11) of the estate duty act, 1953, the third member ..... naik for the revenue that even if harigangaben did not inherit any part of the undivided interest of kanaiyalal in the hindu undivided family property on the death of kanaiyalal on february 20, 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 ..... the estate duty act is also repealed. ..... in the above view of the matter and also in view of the fact that the alternative questions sought to be raised by learned counsel for the revenue do not arise from the order of the tribunal, we have not permitted any new question to be raised at the hearing of ..... in this reference at the instance of the revenue, the following question is referred for our opinion :'whether, on the facts and in the circumstances of the case, the 1/2 share of the deceased in the hindu undivided family estate inherited from her husband was includible in her hands as a property passing or deemed to pass on ..... that the alternative submissions being made by learned counsel for the revenue are outside the scope of the present reference, since the present reference is only concerned with the question whether harigangaben had inherited any share of the deceased in the hindu undivided family estate upon the death of the husband.10. .....
Tag this Judgment!Court : Gujarat
Reported in : [1980]124ITR212(Guj)
..... has referred the following two questions of law for the opinion of this court under section 64 of the estate duty act, 1953 : '1. ..... section 44, which is the first section in this part, in so far as it is material for the purposes of the present case, provides that in determining the value of an estate for the purpose of estate duty, allowance shall be made for debts and incumbrances, subject to the condition that such debts were incurred or circumstances were created bona fide for full consideration in money or money's worth wholly for the deceased's own use and benefit and take ..... deduction in respect of the said debt and contended that in determining the value of the estate of the deceased for the purpose of estate duty, allowance should be made for the full amount of such debt under section 44 of the act. ..... debt due from the deceased was sought to be deducted as an allowance under section 44(a), the estate duty authorities disallowed the claim on the ground that the debt clearly fell within the ..... a disposition by the deceased, either by himself alone or in concert or by arrangement with any other person, otherwise than for full consideration in money or money's worth paid to the deceased for his own use or benefit, or (b) a disposition by any other person operating to reduce the value of the property of the deceased; then, in consideration whether estate duty should be charged, the said first - mentioned disposition shall be left out of account as if this provision did not apply .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj275; (1964)GLR988
..... it is as under: '4 (1) any debtor ordinarily residing in any local area for which a board was established under section 4 of the repealed act on or after the 1st february 1947, or his creditor may make an application before the 1st august 1947 to the court for the adjustment of his debts'.under that section an application has to be made for the adjustment of his debts. ..... 30th january 1940, has been transferred is in the nature of a mortgage although not purporting to be so ; (iii) who has been cultivating land personally for the cultivating seasons in the two years immediately preceding the date of the coming into operation of this act or of the establishment of the board concerned under the repealed act; and (iv) whose annual income from sources other than agriculture and manual labour does not exceed 53 per cent of his total ..... ), where it was only held that the immunity from attachment and sale in execution of a money decree against the property belonging to agriculturist, by virtue of section 22 of the dekhan agriculturists' relief act, ceased as soon as the property on his death to his legal representatives who were not themselves agriculturists, on the ground that at he material date of the attachment, as the estate of the deceased had come in the hands of the legal representative, it had ceased to belong to the agriculturist. ..... it refers to a person who is liable and not to the estate which is indebted. .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]100ITR439(Guj)
..... , the tribunal was right in holding that the interest of the deceased in the joint family property is 'property' under section 2(15) of the estate duty act, 1953, and passed under section 5 or 6 of the said act (4) whether, on the facts and in the circumstances of the case, the said interest of the deceased in the joint family property is liable to estate duty under the estate duty act, 1953 (5) whether, on the facts and in the circumstances of the case, the applicant is 'accountable person' in respect of ..... was, inter alia, contended on behalf of the accountable person that the interest which the deceased, subhadra, had in the joint family properties would not pass under section 5, 6 or 7 of the estate duty act, as her interest in the joint family properties was inchoate or indefinite since she had not demanded any partition of the joint family properties and possession of her share ..... the learned advocate of the accountable person, therefore, attempted to persuade as that without any legal fiction being incorporated in the estate duty act or for that matter under the hindu succession act, it cannot be said that the right or share which a hindu widow has in the joint family properties would be ..... on behalf of the accountable person on the bossy of this position as available under the aforesaid act are not well founded in view of the provisions contained in section 14 of the hindu succession act, 1956, which by section 31 thereof repeals the hindu women's rights to property act, 1937. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR597
..... from attack on the basis of article 14; that that presidential order is, in fact, not violative of that article; that the detaining authority was bound under clause (5) of article 22 to give grounds for petitioners' detention and to afford petitioners an opportunity to offer an explanation in regard to them, unless the detaining authority took refuge under the power given to it under clause (6); that petitioners' detentions, ..... which must be entirely regulated by the legislature itself from those of less interest in which a general provision may be made and power given to those who are to act under such general provision to fill up details, the author points out that the resulting judicial dilemma, when the american courts finally were squarely confronted with delegation cases, was ..... act, repeals and re-enacts, with or without modification any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted.the question which was raised for their lordships' decision in mohan chowdhury 's case was that the presidential order was no instrument within the meaning of the latter part of the aforesaid sub-section ..... not, in any way, affect the fact that the detention order is the exercise of a power under the law of the, land and the aforesaid two obligations are duties imposed upon the detaining authority by the constitution. ..... 1953 .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR683; (2009)23VST298(Guj)
..... act providing for repeal and saving clause is made, may be for various other notifications, or such exemptions for which they have not been withdrawn or rescinded, but the notification like in the present case, which has been rescinded in exercise of power under section 49(2) of the sales tax act itself which has been repealed, and therefore, would not have any application, even then, the doctrine of promissory estoppel would stare in the ..... . parameswaran match works (supra), referring to the rule under the central excise rules, 1944, the power to authorise exemption from the duty in such a case was very much there, but it was only the failure to exercise such power which led to the litigation and the hon'ble apex court has observed that ..... match works reported in : 1978(2)elt436(sc) , which has a reference to the grant of benefit of concession from the payment of duty under central excise rules which has again a reference to the discretion for grant of exemption from payment of duty under the act as well as the central excise rules, 1944 ..... . the hon'ble apex court has made an observation as follows:the concessional rate of duty can be availed of only by those who satisfy the conditions which have been laid down under ..... . as we said, the object of granting the concessional rate of duty was to protect the smaller units in the industry from the competition by the larger ones and that object would have been frustrated if, by adopting the device of fragmentation, the larger units could .....
Tag this Judgment!