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Controller of Estate Duty, Bangalore Vs. John D'souza

Court : Karnataka

Reported in : ILR1974KAR299; [1974]95ITR460(KAR); [1974]95ITR460(Karn)

..... case of certain property situate out of great britain shall, subject as hereinafter provided, cease so far as relates to any such property passing on the death of a person dying after the passing of this act domiciled in some part of great britain : provided that nothing in this section shall operate so as to charge with duty and such property - (a) which passes under or by reason of a disposition made by a person who, at the date on which the disposition took effect, was ..... act; the reason for the amendment has been stated thus : 'we are of the opinion that for the purpose of determining the liability of any property to duty under this clause, both domiciled and residence of the deceased or the settlor, as the case may be, should be taken into consideration and that for the said purpose the expression 'residence' should have the same meaning as that assigned to it in section 4a of the indian income-tax act, ..... , the joint authors of the books, is that settled movable property located outside india in which the decedent had a life estate is subject to indian estate tax if the settlor was domiciled in india when the settlement took effect, even if the decedent was not domiciled in india at the time of his death. 28. ..... the united kingdom unless the deceased was domiciled in great britain and all property which passes or is deemed to pass on death situated in great britain is subject to tax regardless of the domicile, residence, nationality or other legal status of the deceased. .....

Rukmini Bai W/O Basappa Malnavar and Manjunath S/O Daalatrao Kashid Vs ...

Court : Karnataka

Reported in : 2008(4)KarLJ303; 2008(1)AIRKarR594; AIR2008NOC829; 2008AIHC1435(Kar)

..... . in the instant case the provisions of section 119 and 120 of the indian succession act would have to be considered so as to determine whether the condition stated in the will about, the coming into effect on the death of the wife is to be treated as if the property would not vest till her death and about the legal consequence if the testator dies prior in time and ..... for defendants 8 and 9 apart from supporting the contention put forth by the learned counsel for the appellant, would also refer to the evidence tendered before the court below and would contend that the court below was justified in holding that the plaintiff has not. ..... the learned counsel would refer to the oral evidence tendered on behalf of the plaintiff to state with regard to the said aspect and also the evidence tendered by the plaintiff's witnesses wherein they have clearly stated that late ramachandra kawatekar had suffered paralytic ..... the evidence tendered by the said witnesses would not be of much importance, in the present case of this nature, since there has been certain inconsistencies in the evidence wherein the witnesses more particularly, pws.2 and 3 have been divergent in their evidence regarding the portion of the body to which paralytic stroke was suffered when one says it is to the right portion, the other says that ..... therefore, keeping these aspects in view, the evidence tendered by the parties would have to be noticed to come to the conclusion as to whether the plaintiff has discharged the burden. .....

Norbert EdwIn Nugent Vs. Marjory Julia Nugent

Court : Allahabad

Reported in : AIR1937All129

..... of the service, but courts-martial for such trials may be convened in pursuance of this act; (b) for the purposes of this act the expression 'indian military law' means the articles of war or other matters made, enacted, or in force under the authority of the government of india, and such articles or other matters shall extend to such native officers, soldiers, and followers ..... the army act, section 180(2), provides:in the application of this act to his majesty's indian forces the following modifications shall be made : (a) nothing in this act shall prejudice or affect the indian military law respecting officers or soldiers or followers in his majesty's indian forces, being natives of india; and on the trial of all offences committed by any such native officer, soldier, or follower, reference shall be had to the indian military law for such native officers, soldiers, or followers, and to the established usages ..... (c) for all persons being native indian subjects of his majesty or native indian officers, soldiers, or followers in his majesty's indian forces, when respectively in any part of the world, whether within or without his majesty's dominions;(2) provided that the governor-general in council has not power to make any law repealing or affecting.... ..... in the case of an attachment - which is a legal process - the army authorities would have no discretion in the matter. .....

Tahsildar Singh and anr. Vs. the State of Uttar Pradesh

Court : Supreme Court of India

Reported in : AIR1959SC1012; 1959CriLJ1231; [1959]Supp(2)SCR875

..... new section enabled him only to use it to contradict the witness in the manner provided by s. ..... was made : provided that, when any witness is called for the prosecution in such inquiry or trial whose statement has been reduced into writing as aforesaid, the court shall, on the request of the accused, refer to such writing and direct that the accused be furnished with a copy thereof, in order that any part of such statement, if duly proved, may be used to contradict such witness in the manner provided by section 145 of the indian evidence act, 1872. ..... sub-section (1) of the substituted section attempted to steer clear of the aforesaid conflicts and avoid other difficulties by the following ways : (a) prohibited the use of the statement, both oral and that reduced into writing, from being used for any purpose at any inquiry or trial in respect of any offence under investigation; (b) while the earlier section enabled the accused to make use of it to impeach the credit of a witness in the manner provided by the indian evidence act, 1872, the .....

Tilokchand and Motichand and ors. Vs. H.B. Munshi and anr.

Court : Supreme Court of India

Reported in : AIR1970SC898; (1969)1SCC110; [1969]2SCR824; [1970]25STC289(SC)

..... whether in fact the dealer concerned had collected any amount by way of tax from its purchasers outside the state and if so what that amount was; neither the section nor any rule framed under the act contemplated any enquiry much less a reasonable enquiry in which the dealer complained of could plead and prove his case or satisfy the authorities that their assumptions were wholly or ..... kanhaiyalal(3) that money paid under a mistake of law comes within the word 'mistake' in section 72 of the contract act and there is no question of estopped when the mistake of law is common to both the parties, which was the case here inasmuch as the respondent did not raise the question relating to article 286 of the constitution ..... 30(a) of the act of 1963 it was provided that: "notwithstanding anything contained in this act- (a) any suit for which the period of limitation is shorter than the period of limitation prescribed by the indian limitation act, 1908, may be instituted within a period of five years next after the commencement of this act or within the period prescribed for such suit by the indian limitation act, 1908, whichever period expires earlier: a claim for money paid under coercion ..... of that case the court held that both the parties were labouring under a mistake of law the legal position as established later as by the decision of the allahabad high court in budh prakash jai prakash ..... the efficacy of the constitutional remedies should be left to the tender mercies of the legislatures. .....

Eacom's Controls (India) Limited Vs. Bailey Controls Company and Ors.

Court : Delhi

Reported in : AIR1998Delhi365; 74(1998)DLT213; ILR1998Delhi392

..... in satyabrata ghose's case (supra) the supreme court indicating the true scope and effect of section 56 of the contract act observed as follows :-'(8) section 56 occurs in chapter iv of the indian contract act which relates to performance of contracts and it purports to deal with one class of circumstances under which performance of a contract is excused or dispensed with on the ground of the contract being void. ..... the petitioner expressed its surprise to the readiness of the respondent to pay the us dollars 168000 as advance on costs relating to counter-claim when it was not ready to pay us dollars 115000 as its share of the advance on costs originally fixed by the icc relating to the claim of the petitioner. ..... for the delay in commencement of the arbitration proceedings by failing to deposit its share of the advance on costs on the principal claim and by failing to confirm for some time whether it was willing to make the payment or not when the petitioner itself has failed to make the payment of its share of the advance on costs on the principal claim. ..... the question that arises is whether the the petitioner is justified in pleading frustration of the arbitration agreement when on august 1, 1992 the petitioner gave an indication that the petitioner will be making a fresh request to the reserve bank of india to issue permission to cover the additional cost of arbitration. .....

Kanku D/O Dhulabhai Dahyabhai Vs. Khristi Shanabhai Fulabhai

Court : Gujarat

Reported in : (1968)9GLR511

..... i am, however, of opinion that before a court can act or give relief under this section there must be a litigant who is entitled to invoke the jurisdiction of the court to grant him relief, in other words, a litigant who has a proper cause of action under the indian divorce act it is only when a litigant who has a cause of action comes to a court that the court can act or give relief to him; and, therefore, i am not inclined to read these words as including the application of the principles ..... suit;(2) that the parties are within the prohibited degrees of consangunity (whether natural or legal) or affinity,(3) that either party was a lunatic or idiot at the time of the marriage;(4) that the former husband or wife of either party was living at the time of the marriage, and the marriage with such former husband or wife was then in force.nothing in this section shall affect the jurisdiction of the high court to make decrees of nullity of marriage ..... suit;(2) that the parties are within the prohibited degrees of consanguinity (whether natural or legal) or affinity;(3) that either party was a lunatic or idiot at the time of the marriage;(4) that the former husband or wife of either party was living at the time of the marriage, and the marriage with such former husband or wife was then in force.nothing in this section shall affect the jurisdiction of the high court to make decrees of nullity of marriage .....

Muthukumarsawmi Pillai and ors. Vs. Emperor

Court : Chennai

Reported in : 14Ind.Cas.896

..... the subject is contained in section 157 of the indian evidence act, 1872, which re-produces in a simplified form the provision in section 31 of act ii of 1855 and enacts that, 'in order, to corroborate the testimony of a witness, any former statement made by such witness relating to the same fact, at or about the time when the fact took place, or before any authority legally competent to investigate the fact, ..... and the ordinary police officers in the various districts of the presidency, was evidence sufficient to support the finding--though not perhaps so full as if this objection had been taken when the statements were tendered in evidence and had not been reserved for argument after the evidence for both sides had been closed ..... that the statement of an accomplice does not improve by repetition, that the previous statement in addition to proving the consistency of the witness might be of value if it was made before any pardon was tendered to the accomplice as it might weaken the suspicion attached to his testimony as being given under the temptation created by the offer of a conditional ..... by wilfully concealing any thing essential or by giving false evidence, may be tried for the very offence in respect of which the pardon was tendered or for any other offence of which they appear to have been guilty in connection with the same matter and the very statements made by them may be given as evidence against them when they are placed on their trial after the pardon has been forfeited .....

Calcutta Electric Supply Corporation Ltd. Vs. Additional Commissioner ...

Court : Kolkata

Reported in : (1982)27CTR(Cal)263,[1982]136ITR777(Cal)

..... actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 (xi of 1922), or any act repealed by that act, or under any executive orders issued when the indian income-tax act, 1886 (ii of 1886), was in force : provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section (1) of section 32, 'depreciation actually allowed' shall not include depreciation allowed under sub-clauses ..... revenue account 28,27,271add :depreciation and casual rents 8,20,511 36,47,782less :interest on debentures 94,953 less :interest on 66,207 3,310 91,643 interest on secured loans 1,98,396 interest on unsecured loans 13,681 3,03,720 33,44,062add :expenses not allowable -- legal expenses 364 donations 171 donations -- calcutta 480 professional fees regarding preference staff 5,000 repair charges for let out property 54 insurance 4 occupier's shares for let out property 10 central representation fund 113 ..... whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the additional commissioner of income-tax legally invoked the provisions of section 263(1) of the income-tax act, 1961 ?' 2. .....

Ferani Hotels Pvt. Ltd. Vs. Nusli Neville Wadia

Court : Mumbai

..... will stand discharged by reason of the supervening impossibility or illegality of the act agreed to be done and hence will stand frustrated upon being hit by section 56 of the indian contract act.it was observed that the doctrine of frustration would apply when the terms in the contract, upon implied or express construction would require the contract to be discharged on the happening of certain circumstances when the contract will stand dissolved but the relief could also be given ..... september 2003 and 22nd october 2003 of ivory properties and hotels private limited show reimbursement of rs.1 crore and rs.60 lakhs made by the said companies towards their proportionate share in the legal costs incurred for the out-of-court settlement in the originating summons taken out by the respondent herein which are also annexed to the affidavit-in-reply of the respondent.57 ..... not obtain higher rights as a permanent executor under section 301 of the is act, except if he is sought to be so appointed by the executor named in the will, who had the power to administer the estate of the testator irrespective of any legal restrictions as did bachoobai under clause ix of ..... under the will, the appointment by her initially of the said dubash and later the respondent upon the powers conferred on her under clause xi of the said will, her interest and legal rights thereunder in various recitals, more specially recitals a, b, c, g, h, i, j, w and y which run thus:(a) one eduljee framroze dinshaw (son of the late f.e .....