Judgment Search Results Home > Cases Phrase: indian succession act 1925 section 27 persons held for purpose of succession to be similarly related to deceased Court: uttaranchal Page 1 of about 2 results (0.093 seconds)

Smt. Ram Kaur Prashad (Executant, Deceased) Vs. State

Court : Uttaranchal

Reported in : 2008(2)AWC1489

..... geeta prashad, under section 263 of indian succession act, 1925, in the testamentary case filed by the executor for grant of probate in respect of the will of ..... that if a probate is obtained by misstatement, petition under section 263 of indian succession act, 1925 for revocation is maintainable. ..... before further discussions it is pertinent to mention here that proceedings under section 276 of indian succession act, 1925, are summary in nature and its object is the certification of the genuineness of the will executed by the ..... order dated 29.4.1982 probate was issued under section 276 of indian succession act, 1925, by the allahabad high court in this ..... further reveals that before the district judge, uttarakhand (west at dehradun) succession proceedings were initiated under the indian succession act, 1925, on 13th march, 1969 after death of dr. ..... baini prashad, filed their written statement containing no objection for grant of succession certificate to ram kaur prashad, the applicant of said ..... property in question has not been inherited by ram kaur prashad from her husband through natural succession rather the self-acquired property of dr. ..... the proceedings of succession certificate moved by ram kaur prashad were based on will executed by her ..... it is true that a person can execute will in respect of his self-acquired property and not the inherited ..... the record received from the allahabad high court it is clear that notices were issued to the administrator general and other affected persons. .....

Singh and Company Vs. Collector

Court : Uttaranchal

Reported in : AIR2005Utr76

..... for registration and taking any action under section 52 of the said act, require the person liable to pay stamp duty under section 29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in accordance with the said rules and return the instrument for presenting again in accordance with section 23 of the registration act, 1908.sub-section (2) of section 47-a provides that on receipt of a reference under sub-section ..... act of notification published in the state gazette under section 4(1) of the act with reference to the sale deeds of the same land or neighbouring land possessing similar ..... adopted the method for determining the market value for the purpose of awarding compensation ..... for the claimant-appellant that the circle rate ought to have been taken for determining the market value of the land under acquisition under section 23 of the land acquisition act has no force in view of the apex court judgment in the case of ramesh chandra bansal (supra) as in that case the apex court has dealt with the provisions of section 47-a as well as rule 340-a of the indian stamps act ..... 25% (total 50%) was held unjustified and unfair holding that the whole area is a developing area and the land has a great potential value and further held that deduction on account of ..... for the appellant/ claimant further contended that for the reasons mentioned hereinafter, the ratio of jawajee nagnatham case (1994 air scw 2812) (supra) will not be applicable so far as it relates .....

Administrator General of Uttaranchal Vs. Additional District Judge 2nd ...

Court : Uttaranchal

Reported in : AIR2005Utr18

..... , in fact it appears that the learned lower court has not even went through the provisions of section 8 of the indian succession act, which relates to the domicile of a illegitimate child and said provision has nothing to do with the present case ..... (2) any order of the high court under section (1) shall entitle the administrator-general-(a) to maintain any suit or proceeding for the recovery of such assets;(b) if he thinks fit, to apply for letters of administration of the estate of such deceased person;(c) to retain out of the assets of the estate any fees chargeable under rules made under this act; and ,(d) to reimburse himself for all payments made by him in respect of such assets which a private administrator ..... is property situate in a state, vest in such state, and shall, in any other case, vest in the union :provided that any property which at the date when it would have so accrued to his majesty or to the ruler of an indian state was in the possession or under the control of the government of india or the government of a state shall, according as the purposes for which it was then used or held were purposes of the union or of a state, vest in the union or in that state. ..... similarly, the impugned order dated 6-1-2004, passed in the application 78-c2 moved by the administrator general rejecting it on the ground that no right is accrued to the administrator general as the proceedings relating to letters of administration are still pending and property has not vested in the state .....

Sarnu and anr. Vs. Fagania and ors.

Court : Uttaranchal

Reported in : 2007(1)AWC112

..... section 15 of the indian easements act, 1882, which relates to acquisition of easement by prescription, provides as under:75. ..... therefore, this court is unable to find itself in agreement with the trial court that the plaintiffs have successfully proved easementary right of passage by way of prescription over plot no. ..... in the circumstances, it cannot be said that the plaintiffs have successfully proved easementary right of their passage over the plot no. ..... after recording the evidence and hearing the parties, the trial court found that the plaintiffs have been successful in proving easementary right acquired by prescription over plot no. ..... 8 of 1986, by the learned district judge, tehri garhwal, whereby said suit is decreed with costs for perpetual injunction against the defendants (appellants) restraining them from creating any obstruction over land in dispute against the right of plaintiffs (respondents) to use it as a pathway. ..... from the relevant provision contained in section 15, as quoted above, it is clear that the 'period of twenty years shall be taken to be a period ending within two years next before the institution of the suit wherein the claim to which such period relates, is contested. ..... and where a right of way or any other easement has been peaceably and openly enjoyed by any person claiming title. .....

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

..... similarly, under section 9(1)(ii) read with the explanation (introduced by the finance act of 1983, with effect from april 1, 1979), income payable for service rendered in india is regarded as 'income earned in india' under section 9(1)(ii) of the act ..... it was further argued that the non-resident company (employer) is taxable on notional profits under section 44bb of the act and therefore there is no question of that company claiming deduction in respect of salary which it has paid to ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates ..... it was argued that sections 191, 208 and 234b all fall in chapter xvii of the act and therefore sections 192 and 208 cannot rule out section 191 of the act which states that if the payer fails to deduct tax at source the tax shall be payable by the assessee ..... we would like to point out that in this case the assessment records show that from the income of the indian operations the salary in its entirety (including salary for the off period) has been paid by the employer company. ..... 0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india. ..... tax on the total income of the previous year of every person. .....

Commissioner of Income-tax and anr. Vs. Reading and Bates Exploration ...

Court : Uttaranchal

Reported in : (2005)198CTR(Uttranchal)670; [2005]278ITR47(Uttaranchal)

..... of the case, the income-tax appellate tribunal was legally correct to hold that the salary paid to the assessee for the off period outside india was not chargeable to the indian income-tax act in terms of section 9(1)(ii) of the income-tax act, 1961, whereas the learned income-tax appellate tribunal has itself held, vide order dated march 25, 1992, in i, t. a. no. ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a) and (d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income ..... 1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india ..... in this case the assessment records show that from the income of the indian operations the salary in its entirety (including salary for the off period) has been paid by the employer company. ..... this case even assuming that there was no rest period as alleged by the assessee and that payment was for standby we are of the view that training abroad during this period was directly connected with the work ..... of the case, the learned income-tax appellate tribunal was legally justified in directing the assessing officer to charge interest under section 234b which also stands amended by the finance act, 2001, with retrospective effect from april 1, 1989 ?'4. ..... income of the previous year of every person. .....

Commissioner of Income-tax and anr. Vs. Halliburton Offshore Services ...

Court : Uttaranchal

Reported in : [2004]271ITR395(Uttaranchal)

..... whether, on the facts and in the circumstances of the case, the learned income-tax appellate tribunal was legally justified in holding that the salary paid to the assessee for the off period outside india was not chargeable to indian income-tax act in terms of section 9(l)(ii) of the income-tax act, 1961, whereas the learned income-tax appellate tribunal has itself held, vide order dated march 25, 1992, in i. t. a. no. ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(l)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. ..... pgnatale manu/gj/0015/1980 : [1980]124itr391(guj) , in which it was held that in order to attract section 9(l)(ii) of the act, liability to pay must arise in india. ..... we would like to point out that in this case the assessment records show that from the income of the indian operations, the salary in its entirety (including salary for the off period) has been paid by the employer company. ..... in this case even assuming that there was no rest period as alleged by the assessee and that payment was for stand by, we are of the view that training abroad during this period was directly connected with the work on the rigs in india. ..... it imposes tax on the total income of the previous year of every person. .....

Commissioner of Income Tax Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Reported in : (2004)192CTR(Uttranchal)507

..... and in the circumstances of the case, the learned tribunal was legally justified in holding that the salary, paid to the assessee for the off period outside india was not chargeable to indian it act in terms- of section 9(1)(ii) of the it act, 1961, whereas the learned tribunal has itself held, vide order dt. ..... whether, on the facts and in the circumstances of the case, the learned tribunal was justified in holding that interest under section 234b of the it act cannot be charged since the entire income of the assessee was subject to tds whereas this interest is chargeable on assessed tax ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to inter alia, estimate his current income and calculate the tax on such income by applying ..... : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india, by the said explanation, the original intention under section 9(1)(ii) has been revived. ..... in this case even assuming that there was no rest period as alleged by the assessee and that payment was for stand by, we are of the view that training abroad during this period was directly connected with the work on ..... it imposes tax on the total income of the previous year of every person; under section 4(2), tax is deducted at source or paid in advance, where it is .....

Cit Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Reported in : [2004]140TAXMAN405(NULL)

..... on the facts and in the circumstances of the case, the learned itat was legally justified in holding that the salary paid to the assessee for the off period outside india was not chargeable to indian income tax act in terms of section 9(1)(ii) of the income-tax act, 196 1, whereas the learned itat has itself held, vide order dated 25-3-1992 in ita no. ..... secondly, although section 191 of the act is not over-ridden by sections 192, 208 & 209(1)(a)(d) of the act, the scheme of sections 208 & 209 of the act indicates that in order to compute advance tax the assessee has to inter alia estimate his current income and calculate the tax on such income by applying the rates in ..... manu/gj/0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india. ..... like to point out that in this case the assessment records show that from the income of the indian operations the salary in its entirety (including salary for the off period) has been paid by the employer company. ..... in this case even assuming that there was no rest period as alleged by the assessee and that payment was for stand by, we are of the view that training abroad during this period was directly connected with the work on the rigs in ..... this connection it may be noted that the explanation to section 9(1)(ii) introduced by finance act, 1983 refers to what constitutes 'income earned in india ..... imposes tax on the total income of the previous year of every person. .....

Mrs. Snehlata Bhandari and Another Vs. State of Uttarakhand and Others

Court : Uttaranchal

..... learned counsel for the appellants submitted that, in terms of section 2(h) of the indian succession act, 1925, will means the legal declaration of the intention of the testator with respect to his property, which he desires to be carried into effect after his death. ..... we have not gone into the question at this stage, whether, by reason of section 169 of the uttar pradesh zamindari abolition and land reforms act, 1950, read with section 17(1)(f) of the registration act, 1908, it was a requirement for the testator herself to register the will or not, inasmuch as, by and under the purported will, the testator purportedly devised also those properties, which cannot be called bhumidhari rights. ..... in that, amongst others, it was contended that, in terms of the provisions of section 169 of the uttar pradesh zamindari abolition and land reforms act, 1950, the subject will was required to be registered by the testator herself, inasmuch as, the will dealt with bhumidhari right of the testator. ..... we think that, under clause (a) of sub-section (2) of section 41 of the registration act, 1908, the registrar had the obligation of satisfying that the will, or the instrument purporting to be will, was executed by the testator. ..... learned counsel, further, submitted that, in terms of section 63 of this act, it is incumbent to have at least two attesting witnesses to make the will a legal declaration of the intention of the testator. .....