Judgment Search Results Home > Cases Phrase: hindu succession amendment act 2005 section 4 omission of section 23 Court: patna Page 3 of about 346 results (0.170 seconds)

Jhabu Mahto and ors. Vs. Shankar Mahto and ors.

Court : Patna

..... recently in magat mal v. punni devi 1995 air scw 3885, their lordships of the apex court ruled that even though a compromise decree before the enforcement of hindu succession act, 1956, might have become final and made only the provision for residence by giving her life interest in the property and some money for other comforts but ..... of law involved and that question must have been incorrectly decided. in the instant case the correct interpretation of section 14(1) of the act is certainly the substantial question of law but that question of law has ..... owner, hence after enforcement of the act, in view of section 14(1) she would become a full owner and as an adopted son plaintiff would inherit that tight after her death.17. under section 100 of the code for making interference by the second appellate court after c.p.c. amendment, 1976 there must be substantial question .....

Basundhara Devi @ Basundhare.Vs Hare Ram Tiwari. and ors

Court : Patna

..... said misc. case sughara devi died. basundhara devi, the appellant is the daughter of sughara devi through ramagya tiwari. the application under section 263 of the indian succession act was filed alleging that ramhit tiwari had two sons namely, rajendra tiwari and dalthaman tiwari. dalthaman tiwari had two sons namely, ramagya tiwari and jhoolan tiwari. ramagya ..... counsel next submitted that only one brother hare ram was made party originally. so far this submission is concerned also i find no force because subsequently, the amendment was prayed for. the application for revocation of the probate is available on record wherefrom it is clear that three brothers in favour of whom the probate has ..... an interest is sufficient to entitle a party to oppose a testamentary paper. hence a daughter of the testator who was the person entitled to succeed under hindu law on the death of the testator is entitled to citation and she is a person who ought to have been cited as contemplated by illustration ii .....

Tata Engineering and Locomotive Company Ltd. and Etc. Vs. State of Bih ...

Court : Patna

..... to be levied. on the other hand, the expression 'principles of taxation' denotes rules of guidance in the matter of taxation. we, therefore, hold that the amending acts do not come into conflict with the existing law in respect of any principles of taxalion, but only deal with a subject matter which is exclusively within the legislative ..... taxation being not adapted or fit or suitable for use on the roads, was devoid of merit. the high court upheld the constitutional validity of the amending taxation act and held that it was within the legislative competence of the state legislature which was empowered to impose taxes, regulatory and compensatory in nature on vehicles which ..... motor vehicles; or (d) in the business of hypothecation, leasing or hire-purchase of motor vehicles, it is not disputed that the said definition in the central act was amended on 14-11-1994 where by the manufacturer of motor vehicles was taken out of the definition of 'dealer' under section 2(8) and the 'manufacture' .....

The Bihar Agriculture Marketing Board Employees Association Through It ...

Court : Patna

..... taken place because of not following the necessary requirements of previous assent of the governor general, the consequence of implied repeal also did not take place. the amendment act failed in its entirety not affecting the existing law.we are not faced with like situation where the repeal is by the methodology of enacting a law ..... . the reliance of hayden's case, in our opinion, is wholly misplaced.it was also contended by the learned counsel appearing for the petitioners that the amendment act is unreasonable for the reason that it does not spell out any object for the purpose for which the repeal was being enacted inasmuch as no preamble has ..... .3. another aspect of the aforesaid contention about non-application of mind as to relevant consideration was stated to be that since the successful continuance of regulating the agriculture market produce under the act of 1960, a legitimate expectation, has been raised in the minds of the agriculturists that the system will continue as it is. .....

Sunderdas Haridas Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)67ITD89(Pat.)

..... it may be seen that as and when clauses (10a), (10b), (11), (12) and (13a) were inserted into section 10 by successive amendments, section 17(3)(ii) was contemporaneously and, consequently, amended so as to introduce them into the parenthetical clause therein. it is significant that when clause (10aa) which provides for exemption of encashment of leave ..... service from inclusion in the assessee's total income, was inserted into section 10 to be effective from april 1, 1978, by the finance act, 1982, no consequential amendment of section 17(3)(ii) was made. that demonstrates the intention of parliament to the effect that all categories of payment by way of leave ..... income derived from foreign exchange asset cannot include capital gain arising on transfer of foreign exchange asset for purposes of chapter xii-a of the i.t. act. realisation of capital through transfer of capital asset cannot be income derived from the asset. for this reason legislature separately defined long term capital gain and .....

Krishna Kumar Mishra and anr. Etc. Etc. Vs. State of Bihar and ors. Et ...

Court : Patna

..... to try those offences.45. part ix-a of the constitution providing for reservation etc. in the municipalities was inserted by the constitution (seventy-fourth) amendment act, 1992, as to what powers, authorities, responsibility could be endowed on the municipalities have been described in twelth schedule of the constitution (article 243g). ..... classes had to be excluded from this reservation quota, similar principle can certainly be made applicable to interpret the provisions of the constitution (seventy-third) amendment act inserting part ix in the constitution to save its constitutional validity. thus, the concept of exclusion of politically dominated backward classes has to be read ..... in law to their credit. the recruitment of law graduates as judicial officers without any training or background of lawyering has not proved to be a successful experiment. considering the fact that from the first day of his assuming office, the judges has to decide, among others, questions of life, liberty, .....

Mata Gujri Memorial Medical College and Lions Sewa Kendra Hosptial Vs. ...

Court : Patna

..... the suite government before considering the affiliation of any medical college. the college cannot be recognized in view of the amendments brought in the indian medical council act, by amendment act, 1993, by the said amendment sections 10a, 10b and 10c have been added and the aforesaid provisions require, inter alia, that no medical college can ..... if a person has established a medical college after 1.6.1992, the date on which the indian medical council amendment ordinance came into force and before he commencement of indian medical council (amendment) act, 1993, such person has to take permission of the central government in accordance with the provision of section 10a ..... 29. it is to be mentioned that the submission advanced on behalf of the petitioner that the provisions of amended act will not apply to the minority institution is devoid of any substance. these amendments contain regulatory measures only. from bare perusal of section 10a it will appear that the matters which the medical .....

Rajendra Prasad and Co. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)52ITD142(Pat.)

..... intimation under section 143(1)(a)(0 outside the purview of section 6. the id. counsel for the assessee invited our attention further to the amended provisions of section 154(1) substituted by the direct tax laws (amendment) act, 1987 w.e.f. 1-4-1989 which are reproduced below :- 154(1). with a view to rectifying any mistake apparent from record, an ..... .12. the question, therefore, arises as to what was the intention of the parliament. the word "intimation" has been used for the first time in the income-tax act by virtue of the amendment to the scheme of assessments w.e.f. 1-4-1989. since it is a new word, it is evident that its meaning will be not the same ..... not an `order' within the meaning of section 263 and is hence not revisable.the word "intimation" has been used for the first time in the income tax act by virtue of the amendment to the scheme of assessments with effect from 1-4-1989. since it is a new word, it is evident that its menaing will be not the same .....

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD129(Pat.)

..... .7. apart from supporting the view taken by the learned accountant member, the learned departmental representative invited my attention to expln. 6 inserted in s. 271 of the act by direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, which runs as under : "explanation 6. - where any adjustment is made in the income or loss declared in the ..... times' was inserted w.e.f. 1st april, 1989, by virtue of taxation laws (amendment) act, 1989. but there is no alteration, change or substitution of the main provision of sub-cl. (c) of sub-s. (1) of s.271 nor any of its essential ..... do agree with my learned brother that the measure and quantum of imposition of penalty under cl. (iii) to s. 271(1)(c) has been substituted by taxation laws (amendment) act, 1975, and penalty of "twice" the amount of tax sought to be evaded was inserted as a measure of punishment. this word 'twice' was omitted and the words 'three .....

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

..... submitted that the respondent has committed an illegality in passing the impugned order in so far as it failed to take into consideration the amendment carried out in section 12a of the said act. learned counsel further submitted that the respondent has also committed an illegality in relying upon the decision in the case of sole trustee, ..... the poor, education, medical relief and the advancement of any other object of general public utility. 12. section 12a of the said act lays down registration of trusts. section 2(15), before its amendment made by the finance act, 1983, which came into effect on april 1, 1984, reads thus : ''charitable purpose' includes relief of the poor, education ..... to the word 'education' so as to bring within its purview coaching institutions, it will defeat the purpose of the act. 29. even assuming that in view of the amendment in section 2(15) of the said act, a profit motive is no longer a factor which should be taken into consideration, as, in our opinion; section .....