Court : Gujarat
Reported in : AIR1964Guj240; (1964)0GLR1061; [1964]53ITR393(Guj)
..... of the english law of inheritance and they should not, therefore, be allowed to control the plain and grammatical meaning of the provisions of the indian succession act which, is the law applicable in india governing testate succession of a large majority of the people, but we cannot overlook the fact that many of the rules codified in the indian succession act are based upon the rules of english law and the rules of english law where they are not based on any technicalities but ..... but, argued the learned advocate general, regard must also be had to the provisions of the indian succession act and particularly section 174 which according to him enables the assessee to call upon the trustees to commute the annuity into a lump sum grant. ..... both these cases were cases where the estate of the testator was insufficient and a mode of administration of the estate had, therefore, to be devised by which the rights of the annuitant and the pecuniary legatees could be equitably worked out by proportionate abatement of the annuity and the pecuniary legacies and the only ..... different consideration will apply in respect of these two modes of granting annuities. ..... we will first examine the latter mode. .....
Tag this Judgment!Court : Gujarat
Reported in : 2009ACJ1823; AIR2008Guj146
..... (b) your lordships may further be pleased to hold and declare that the provisions of section 214(1)(b) of the indian succession act, 1925 would not apply in the present case and accordingly, your lordships may be pleased to set aside the order passed below exh. 1 ..... said case, the supreme court has held that the succession certificate as envisaged under the indian succession act was only granted in respect of 'debts' or 'securities' to which the deceased was entitled and the compensation awarded under the motor vehicles act was not a debt nor a succession. ..... the say of the petitioner that the learned tribunal has erroneously directed the heirs of the deceased to produce succession certificate to get amount disbursed in their favour as the original claimant has died natural death.4. ..... the petitioner by invoking jurisdiction of this court under articles 226 and 227 of the constitution of india, has prayed to issue appropriate writ, order or direction to the motor accident claims tribunal, sabarkantha at himmatnagar, mainly in the following terms:(a) your lordships may be pleased to hold and declare that the succession certificate is not required in the present case and the petitioners are entitled to the disbursement of the amount towards the compensation which came ..... ought not to have insisted for production of succession certificate as the same is otherwise not required ..... of the deceased claimant applied for disbursement of the amount, they were asked to produce succession certificate.5. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1975Guj102; (1975)0GLR204
..... appears on behalf of the respondent, has raised a preliminary objection about the maintainability of the appeal, as according to him, the order passed by the lower court is not appealable and the matter is not governed by section 299 of the indian succession act, which contemplates appeals from every order made by the district judge by virtue of the powers conferred upon him under the indian succession act.8. ..... this, it is not strictly necessary to consider the next contention raised by shri mankad to the effect that even if the order is found to have been passed by virtue of the power conferred upon the judge by indian succession act,the said order should be found appealable under the provisions of section 104 of the civil procedure code. ..... the only impact which section 268 has on the provisions of the indian succession act is that the procedure which can be adopted by the probate judge, should, so far as the circumstances of the case can permit, be governed by the provisions contained in the code ..... succeeds in his contention that this appeal is not maintainable under the provisions of section 299 of the act as the order in question is not passed by virtue of the powers conferred upon the judge under any of the provisions of the indian succession act.20. ..... answered in the negative holding that an order made under a special act may be said to be an order under the code of civil procedure if the said code regulates the proceedings under the special act but the converse is not true. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1990Guj100; (1990)1GLR192
..... code there is nothing to indicate that the legal representative of the deceased decree holder should obtain probate or letter of administration or succession certificate as provided under section 214(1)(b) of the indian succession act, 1925 for continuing the execution proceedings. ..... the respondents contend that in view of the provisions of section 214(1)(b) of the indian succession act, 1925, the petitioners have no right to proceed further with the execution application filed ..... the relevant part of section 214 of the indian succession act, 1925 reads as follows: - '214 (1) no ..... the bar of provisions of section 214(1)(b) of indian succession act, 1925 if there be any. ..... representatives of the deceased decree holder wish to continue the execution proceedings initiated by the decree holder during his lifetime they are not covered by the provisions of section 214(1)(b) of the indian succession act, 1925. ..... 214 of the indian succession act, 1925 are read carefully, it becomes evident that the restriction contained therein apply to the institution of execution application and not for proceeding with the execution application which may ..... in his submission where the heirs and legal representatives are already brought on record the contention based on the provisions of section 214(1)(b) would not be available to the other side but such contention would be available at the initial stage when they are submitting the application for being joined as heir ..... section 214(1)(b) of the act does not .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)122CTR(Guj)249; [1995]213ITR207(Guj)
..... established by a central, state or provincial act or a government company as defined in section 617 of the companies act, 1956 (1 of 1956), or in connection with any amalgamation or succession referred to in sub-section (3) or sub-section (4) of section 33; or (ii) at any time before the expiry of the eight years referred to in sub-section (3) of section 34, the assessee utilises the amount credited to the reserve account under clause (a) of that sub-section - (a) for distribution by way of dividends or profits; or (b) for remittance outside india as profits or for the creation of ..... to any person at any time before the expiry of eight years from the end of the previous year in which it was acquired or installed, any allowance made under section 33 or under the corresponding provisions of the indian income-tax act, 1922 (11 of 1922), in respect of that ship, machinery or plant shall be deemed to have been wrongly made for the purposes of this act, and the provisions of sub-section (5) of section 155 shall apply accordingly : 10. ..... respect of a ship, machinery or plant installed after the 31st of december, 1957, in any assessment year under section 33 or under the corresponding provisions of the indian income-tax act, 1922 (11 of 1922), and subsequently - (i) at any time before the expiry of eight years from the end of the previous year in which the ship was acquired or the machinery or plant was installed, the ship, machinery or plant is sold or otherwise transferred by the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1969Guj150; (1968)GLR1040
..... erroneous and contrary to the express provisions of section 214 of the indian succession act which only requires the production of succession certificate at any time before the decree is ..... provisions of section 214 of the indian succession act cannot apply ..... was barred by limitation and that the plaintiff could not institute the suit without obtaining a succession certificate as required by section 214 of the indian succession act. ..... also be noted that section 214 of the succession act prohibits the court from passing a decree unless a succession certificate is produced in ..... section 214 of the succession act ..... on the production, by the person so claiming, of (i) a probate or letters of administration evidencing the grant to him of administration to the estate of the deceased, or, (ii) a certificate granted under section 31 or section 32 of the administrator general's act, 1913 (iii of 1913), and having the debt mentioned therein, or (iii) a succession certificate granted under part x and having the debt specified therein, or (iv) a certificate granted under the succession certificate act, 1889 (vii of 1889), or (v) a certificate granted under bombay regulation no. ..... 1925, reads as under:--'section 214(1) :-- no court shall (a) pass a decree against a debtor of a deceased person for payment of his debt to a person claiming on succession to be entitled to the effects of the deceased person or to any part thereof, or (b) proceed, upon an application of a person claiming to be so entitled, to .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR75
..... (3) every order of a court of district judge passed on appeal under sub-section (2) from the order of a senior civil judge shall be subject to an appeal to the high court under the rules contained in the code applicable to appeals from appellate decrees.3.2 section 299 of the indian succession act, 1925 reads as under:299. ..... sub-section (1) of section 24 authorises the high court to confer power upon senior civil judges which otherwise are vested in or exercised by the district judge under special statutes, particularly, the indian succession act and, undisputedly, senior civil judges are invested with such powers.8.1 section 24(2) relates to the form of appeal dependent upon the valuation of the subject matter, namely, if the value of the subject matter exceeds rs. ..... according to the learned single judge, the provisions contained in section 24 of the gujarat civil courts act and section 299 of the indian succession act run repugnant to each other and unless there is an amendment in the indian succession act, it would be doubtful whether such second appeal would be maintainable? ..... (1) the high court may by general or special order invest any senior civil judge, within such local limits and subject to such pecuniary limitation as may be specified in such order, with all or any of the powers of a district judge or a court of district judge, as the case may be, under the divorce act, 1869, the succession act, 1925, the special marriage act, 1954, or the guardians and wards act, 1890. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj166; 1966CriLJ749; (1966)GLR25
..... it was also urged that the properly would vest under section 211 of the indian succession act and there would be also a duty to account under section 19 of the indian trusts act. ..... phrase 'civil or criminal proceedings' usually intends only to indicate the ordinary civil and criminal proceedings which can be taken in accordance with the ordinary law of the land, and does not have in mind the special and peculiar code of military law applicable only to the limited classes subject to it and the military offences created by that code in other words in our judgment the ordinary primary meaning of the phrase 'civil or ..... accused had misappropriated the amount or converted to his own use or used it or disposed of the same, and whether the accused had done so dishonestly and whether he had done so, in violation of any direction of law prescribing the mode in which the least was to be discharged and whether the accused wilfully suffered any person to misappropriate the amount dishonestly, were unnecessary to be decided. ..... two learned judges of the high court between whom a division of opinion has occurred on the question as to whether in a case where the high court has declined to grant leave to appeal against an acquittal to a private complainant under section 417(3) of the criminal procedure code, a certificate can be granted under article 134(1)(c) of the constitution of india and whether, if so, on the facts of the case, it was a fit case for granting a certificate under that article.4. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj42
..... indian succession act, 1925 broadly divides succession into intestate and testamentary succession. ..... filed an application as ex.150 on 15-2-1992 purporting to be an application under section 295 of the indian succession act (hereinafter referred to as 'the said act') to request the court to register civil misc. ..... it would be necessary first to refer to section 295 of the indian succession act, which is reproduced hereunder:section 295:procedure in contentious cases -- in any case before the district judge in which there is contention, the proceedings shall take, as nearly as may be, the form of a regular suit, according to the provisions of the code of civil ..... , the evidence as regards nature of the property as to whether it was self-acquired or ancestral and as regards title of the testator over it and also as regards availability of such property for partition by metes and bound would be the questions which would arise in special civil suit only.25. ..... under section 213 of the said act, no right as executor or legatee can be established in any court unless a court of competent jurisdiction in india has granted probate of the will under which the right is claimed or has granted letters of administration with the ..... my opinion, it is not necessary to make reference to the decision of united states supreme court to ascertain the meaning of the words 'suit of civil nature' because section 9 of the code of civil procedure and the decision of the supreme court of india thereon are very clear. .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR164
..... -debtor that these legal representatives cannot proceed with the execution application without filing a succession certificate as contemplated by the provisions of section 214(l)(b) of the indian succession act, 1925 (which will be hereinafter refer red to as 'the act'). ..... speaking for the division bench, has, at page 436, observed:a reading of the provision of section 214(1)(b) of the indian succession act makes it perfectly clear that it only bars the institution of execution proceedings by a person claiming on succession and does not bar the continuance of the proceedings which had been instituted by the original ..... as he judgment-debtor is concerned, his liability is fully discharged once the decree is satisfied and the execution is struck off.in para 5, it is observed:the other argument in favour of the necessity of producing a succession certificate proceeds from a literal interpretation of the language of section 214(1)(b) of the indian succession act ..... even apart from these facts of the instant case, in my opinion, the position of law should be in view of the plain language of clause (b) of section 214(1) of the act, that it is only if the legal representatives of deceased decree-holder have to file an execution application, they would be required to produce a succession certificate as contemplated by that clause and no such certificate would be necessary if they merely want to continue the execution application which was already filed by the deceased ..... suit was special civil suit .....
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