Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1992)42ITD427(Coch.)
..... section 15 of the indian succession act deals with "domicile acquired by a woman on her marriage" and section 16 deals with "wife's domicile during marriage".these relevant sections are reproduced below: 15. ..... in the above case, their lordships described the indian succession act as allowing a person to have his/her domicile at the time of death and succession to immovable property shall be regulated by the law of the country in which such person had his/her domicile at the time of death and domicile is classified under three heads, namely (0 by birth, (ii) by choice, and (iii) by operation of law and in the instant case the deceased by choice has acquired the domicile of the country by her long habitation. ..... ida bells scuddar [1980] 123itr 104.discussing the point in detail, the learned assessing officer came to the conclusion that by virtue of sections 15 and 16 of the indian succession act, the deceased cannot have any domicile other than the domicile of her husband. ..... as we have noted above, section 10 of the indian succession act speaks acquisition of domicile only about a "man". ..... under the indian succession act, 1925 (act xxxix of 1925) section 4 specifies the persons to whom the act is not applicable, i.e. ..... the income-tax act does not differentiate the mode of acquisition and there is no restriction put by the act for the acquisition of properties by a non-resident in india. ..... for our purpose, section 10 deserves special attention. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1993)46TTJ(Coch.)98
..... above case, their lordships described the indian succession act as allowing a person to have his/her domicile at the time of death and succession to immovable property shall be regulated by the law of the country in which such person had his/her domicile at the time of death and domicile is classified under three heads, namely (i) by birth, (ii) by choice and (iii) by operation of law and in the instant case the deceased by choice has acquired the domicile of the country by her long ..... 15 of the indian succession act deals with "domicile acquired by a woman on her ..... of the indian succession act, the deceased cannot haves any domicile other than the domicile of her husband ..... of the indian succession act speaks acquisition of domicile only about a ..... of the indian succession act cannot override the ..... of the indian succession act.13. ..... the learned departmental representative contended that mere intention alone is not sufficient to say that the deceased had acquired a domicile because as far as bahrain is concerned normally that government does not give domicile status to a person, especially in her case where the extension for the work permit is renewed ..... indian succession act, 1925 (act xxxix of 1925) ..... section does not speak of the mode of acquisition of domicile or the losing domicile by the act ..... but, the fact that she was a married lady whose family was away in india and her relation with the family was cordial, is indicative of the factor that the expression in the letter cannot be ..... special .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1992KAR2807
..... 1) whether it is mandatory for the legal representative/legal representatives of deceased decree-holder to produce succession certificate as envisaged under section 214 of indian succession act, 1925, in cases where they initiate execution proceedings in the first instance as claiming himself or herself or themselves as legal representatives on succession to the estate of the deceased-holder?point no. ..... she acquired a right for portion of decree in view of section 8 of the hindu succession act, 1956 (central act no. ..... the wordings in section 214(b) of the indian succession act are clear enough to show that the executing court should not proceed with the execution unless the persons claiming to be legal representatives of the original decree holders produce the succession certificate,in the indian succession act, 1925 by p.l. ..... i am of the view that to give effect both to the substantive purpose of part x of the indian succession act and also the clear language of section 214(1)(b) of the indian succession act that it is mandatory that the legal representatives of the deceased decree-holder must obtain succession certificate before realising the decretal amount due to deceased decree-holder in an execution proceedings irrespective of the fact whether the legal representatives initiate execution proceedings at first instance or they come on record during the pendency of .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1993Kant321; 1992(3)KarLJ573
..... 1) whether it is mandatory for the legal representative/legal representatives of deceased decree-holder to produce succession certificate as envisaged under section 214 of indian succession act, 1925, in cases where they initiate execution proceedings in the first instance as claiming himself or herself or themselves as legal representatives on succession to the estate of the deceased decree-holder.point no. ..... she acquired a right for portion of decree in view of section 8 of the hindu succession act, 1956 (central act no. ..... the wordings in section 214(b) of the indian succession act are clear enough to show that the executing court should not proceed with the execution unless the persons claiming to be legal representatives of the original decree-holders produce the succession certificate.in the indian succession act, 1925 by p.l. ..... i am of the view that to give effect both to the substantive purpose of part x of the indian succession act and also the clear language of section 214(1)(b) of the indian succession act that it is mandatory that the legal representatives of the deceased decree-holder must obtain succession certificate before realising the decretal amount due to deceased decree-holder in an execution proceeding irrespective of the fact whether the legal representatives initiate execution proceedings at first instance or they come on record during the pendency of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC747; [1956]1SCR591
..... filed a written statement denying that the plaintiffs or the pro forma defendants were the legal heirs of the testator and pleaded inter alia that the provisions of section 67 of the indian succession act were not applicable to the facts and circumstances of the case and that in any case her heirs were under the will made the direct objects of a distinct ..... law or that the plaintiffs and the pro forma defendants supporting them are the heirs of the testator under the law of intestate succession applicable to parsis but he has rested his whole argument on one point, namely, that even if the bequest to shirinbai is void under section 67 of the indian succession act, the entire will does not fail and no intestacy intervenes because on a true construction of the will there is a substitutional bequest ..... in our view there was a substitutional bequest and although the bequest to shirinbai failed by reason of the provisions of section 67 of the indian succession act, those who were her presumptive heirs at the date of the testator's death are entitled to take under this will and consequently there was no intestacy and the ..... of course, not concerned either with the rule in shelley's case or with the provisions of the english law of property act, 1925, but the decision may be said to be against the contention of learned counsel for the appellant, for at the end of ..... down in allahabad where he was carrying on business and had acquired his properties. ..... properties which he acquired in or near .....
Tag this Judgment!Court : Kerala
Reported in : [1999]98CompCas571(Ker)
..... that can be issued to the liquidator is the one to pay out the amounts to the applicants on their producing a succession certificate in terms of section 214 of the indian succession act or if permissible a certificate from the administrator-general under the relevant act. ..... to be a determination that this is a debt due to the deceased or to the estate of the deceased within the meaning of section 214 of the indian succession act. ..... section 214 of the indian succession act ..... moreover, the indian succession act and the rules framed thereunder provide for a procedure to be followed before the issuance of a succession certificate so as to ensure that the representation is given only to the duly qualified person after hearing objections if any received ..... warrant for by passing such procedural safeguards made under the indian succession act. ..... , has been produced certifying the fact that the applicants are the wife and children of the deceased and in the light of that certificate, there is ample power in this court under section 555(7) of the companies act to disburse the amount even without insistence on production of a succession certificate or a certificate from the administrator-general.3. ..... this also indicates that the proper course to adopt is to insist on the production of a succession certificate, or a certificate from the administrator-general in appropriate cases, before orders are made for payment out of amounts ..... that section clearly provides that a succession certificate has to be .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2001Kant171; 2001(4)KarLJ31
..... in paragraph 15 of the said report, their lordships observed that in our view the word 'debt' in the said prohibitory order is used in the first and the second sense with reference to section 214(1)(a) and (b) of (the indian) succession act, 1925, the expression used is payment of his debt, or the expression for payment of his debt appears to cover the suits for payment of debt in the sense of liability to pay liquidated certain sum of ..... in this view of the matter, in my opinion, section 214 of (the indian) succession act, 1925 does not apply and the trial execution court rightly rejected ..... the expression in section 214 of (the indian) succession act, 1925, when we take clause (a) of sub-section (1), or clause (b) the material expression used therein is for payment of his debt, or expression decree or order ..... as per the language of section 214 of (the indian) succession act, 1925 it applies only in the matter of cases where the suit is filed for the recovery of money seeking decree for payment of debt, or it applies to cases in ..... the case of pradeshiya industrial and investment corporation of uttar pradesh v north india petrochemicals limited , their lordships of the supreme court while dealing with section 433 particularly clause (e) of the companies act which reads as under: 'if company unable to pay its debts',their lordships observed at paragraph 26 of the said report as under: 'a debt under this section must be a determined or a definite sum of money payable immediately or .....
Tag this Judgment!Court : Orissa
Reported in : AIR2003Ori11; 93(2002)CLT659; 2002(II)OLR62
..... this is an appeal filed under section 384 of the indian succession act, 1925 (hereinafter referred to as 'the act'), inter alia, challenging the order passed by the civil judge, senior division, angul under section 372 of the act in succession misc. ..... in the petition that after death of kumar sahu, they were the only persons who were entitle to succeed to the properties left behind as well as the money left by late kumar sahu in the state bank of india.in response to the public notice, the two appellants, filed a petition under order 1, rule 10 c.p.c. ..... the trial court further directed for issuance of succession certificate jointly in the names of all the respondents to collect deposits and the interest accrued thereon from the state bank of india. ..... the evidence adduced by them is also very shaky.the inquiry in a proceeding initiated under the indian succession act, 1925 is summary in nature and the court can dispose of the petition without determining the law or facts which seem to it to be too intricate and difficult for ..... certificate holder, however, has to dispose of the amount so realised in accordance with the rights of the persons who are entitled to it.part-x of the indian succession act comprising of sections 372 to 384 deals with issuance of succession certificates. ..... , where the court feels that the question involved is not capable of decision in summary proceeding under the indian succession act, it can leave the parties to establish their rights in a regular suit. .....
Tag this Judgment!Court : Allahabad
Reported in : [1986]60CompCas272(All)
..... about august 1, 1975, an application for succession certificate under section 372 of the indian succession act, 1925, was made by smt. ..... also urged that the application made by him for revocation is not covered under any of the clauses of section 383 of the indian succession act, 1925, and that yogesh kumar, who, too, was a nominee under the policy, was as well an applicant for the succession certificate. ..... thereafter under section 383 of the indian succession act, 1925, for revocation of the succession certificate. ..... the veracity or otherwise of these averments, suffice it to say that this cannot constitute one of the grounds for revocation of the succession certificate as is manifest on a perusal of section 383 of the indian succession act, 1925. ..... this application of the respondent has been allowed under the impugned order dated january 17, 1978, passed by the second civil judge, kanpur, whereas in modification of the succession certificate earlier granted, the court directed that the respondent is entitled to one-half of the decretal amount and has also required the life insurance corporation to pay the amount under the ..... had to the above, in my opinion, the order made by the court below whereby succession certificate granted on december 23, 1976, was revoked impugned in appeal is incapable of being sustained ..... clauses thereunder can be said even remotely to enable the respondent to seek revocation of the succession certificate, which has been issued in favour of the appellants. .....
Tag this Judgment!Court : Kerala
Reported in : AIR2006Ker255; 2006(2)KLT488
..... dated, trivandrum, 31st january 1958in exercise of the powers conferred by sub-section (ql) of section 388 of the indian succession act, 1925 (act xxxix of 1925), and in supersession of all previous notifications investing courts of subordinate judges with power to exercise the functions of a district judge under part x of the said act, the government of kerala hereby invest all courts of subordinate judges in the state with power to exercise the functions of a district judge under part x of the act within the local limits of their respective jurisdiction. ..... of india;(c) any stock or debenture of, or share in, a company or other incorporated institution:(d) any debenture or other security for money issued by, or on behalf of, a local authority;(e) any other security which the (state government) may, by notification in the official gazette, declare to be a security for the purposes of this part.the fact that a succession certificate can be issued only in respect of a debt or security is further reinforced from the wording of sub-section (3) of section 372 which clarifies that an application for a succession certificate .....
Tag this Judgment!