Court : Allahabad
Reported in : AIR1996All350
..... there is no such order in the present case appointing the official trustee as sole executor consequently the submission made on behalf of administrator general to administer the estate of the deceased in his capacity as the official trustee under the official trustees act, 1913 cannot be accepted.14. ..... that apart, as there is no application as envisaged under section 10 of the official trustees act for appointment of the official trustee for managing the trust, as already seen above, the application was filed for grant of letters of administration by the administrator general. ..... that apart allegations have been made regarding mis-appropriation of the trust property against sharad chand and sanjay kumar sons of the alleged deceased managing trustee, it is apparent therefore, that the trustees are incapable of acting in the interest of the trust and consequently the provisions of section 10 of the official trustees act are attracted. ..... if it is taken that under section 7 of the administrator general act, the petition would not he maintainable as the next of kin are available and the case for grant of letters of administration with the will annexed is pending before the court below yet by virtue of the provisions of section 10 of the official trustees act, this court is empowered to grant letters of administration to the administrator general as official trustee he-cause the property in question is subject of a trust and the trustees are not capable to act for the benefit .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All341
..... under section 25 of the official trustees act, 1913 read with section 25 of the administrators general act, ..... that unless there is a direction by the court or anorder by the court within the meaning of sections 29 and 25 of the official trustees act, 1913, no trust property can be transferred by the official trustee. 19. ..... section 25 of the official trustees act, 1913. ..... section 25 of the official trustees act makes it clear that the high court may make such orders as it thinks fit respecting, any trust property vested in the official trustee or ..... the above that the high court has very wide powers under section 25 of the official trustees act. 14. ..... is the official trustee under the official trustees act became the trustee of the ..... raised before me it would be proper to refer to the specific provisions in the administrators general act and the official trustees act. ..... official trustees act ..... section 29 also says that nothing in this act shall be deemed to prevent the transfer by the official trustee of any property vested in him to any other person ..... the applicant then stated that the managing committee arya samaj, meerut, the district magistrate, meerut as well as the official trustee completely mismanaged the trust inasmuch as they varied the scheme of the trust as created by the testator without any valid order of the competent court and gave financial help ..... if the official trustee is of the opinion that the property should be sold and it would be a prudent act to do so, he would certainly .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1936All239
..... meeting of the creditors nor does the absence of any regular meeting of the creditors or of any notice invalidate the deed, for all that is wanted is that there should be no fraud contemplated by the debtor and that the trustees should not be participants in any such fraud.22. in support of the respondents' contention it is said that it is incredible that if there was a meeting of the creditors they should have accepted the statement of bansidhar alone as regards the ..... this was allowed on 28th february 1931 it is now said that the composition deed did not have the effect of vesting the property mentioned in the plaint in the trustees and that the plaintiff was entitled to get it attached and sold in execution of his decree.3. the two sets of defendants filed separate written statements and pleaded that the composition deed dated 25th may ..... produced. the statement of bansidhar that the partners had no cash and had no jewellery beyond what was handed over to bansidhar was undoubtedly accepted on trust, but the books of the firm were given to the trustees and they had ample opportunity to find out from the books regularly kept in the course of business if the statement of the munim bansidhar was correct or ..... judge. the plea that the document is invalid for, want of registration is based principally on section 5, trusts act, but it is said that because of clause 2(1), section 17, registration act, a composition deed does not require .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All45
..... he had been adjudged insolvent and prior to his discharge would there fore, constitute a debt provable within the meaning of sub-section (2) of section 34 of the provincial insolvency act and under sub-section (2) of section 44 of the said act an order of discharge would release the insolvent from such debt we are supported in this view by the case of lachmi ..... not been able to gel any relief from it his suit was bar red under the provisions of the insolvency act the learned munsif therefore, refused to grant any relief to the plaintiff against the official receiver the judgment and decree of the learn ed munsif were affirmed by the learned civil and sessions judge on ..... the learned counsel for the appellant that inasmuch as the premises in question were not in occupation of the insolvent himself but were either in the occupation of the official receiver in connection with the administration of the property of the insolvent or in possession of some third party who had got the machine attached and a supurdar appointed ( ..... and a suit for its recovery can be brought against the official receiver in case the claim has not been preferred before the insolvency court it-self and rejected by it in case of such rejection the order becomes final unless an appeal is filed against it -- vide section 75 of the provincial insolvency act the learned counsel has very correctly pointed out that there ..... contrary view was taken in the case of official trustee of bengal v kissen gopal : air1930cal459 . .....
Tag this Judgment!Court : Allahabad
Reported in : [1955]27ITR447(All)
..... section 41 deals with the liability of the court of wards, the administrators-general, the official trustees or any receiver or manager appointed by or under any order of a court and section 44 deals with the liability in case of a discontinued firm or ..... had held in an earlier case that 'the entire proceedings were void from the start to finish'.there can be no doubt that before the amendment of section 22 of the act the proceedings started with a notice by the income-tax officer under section 22 (2) of the act and, if the notice was bad, any defect in the subsequent proceedings, it was held, would not entitle the income-tax officer to relay on the ..... reference has been made and the two questions mentioned above have been referred to us for decision.learned counsel for mohammad hanif has urged that the original notice issued under section 22 of the income-tax act directing mohammad hanif to file his return for the assessment year 1936-37 with reference to the year ending 31st march, 1936, being addressed to mohammad hanif as an individual ..... mohammad hanif as an 'individual' but was the income of an 'association of individuals', to make the assessment giving the status which he considered was appropriate.before the amendment of the income-tax act in the year 1939, section 22 (2) of the income-tax act required that if the total income of a person rendered him liable to income-tax, the income-tax officer had to serve him a notice to furnish within a period specified a return of his .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)63CTR(All)350; [1987]32TAXMAN133(All)
..... this section as it stood at the material time provided as follows : 'in the case of assets chargeable to tax tinder this act, which are held by a court of wards or an administrator-general or an official trustee or any receiver or manager or any other person, by whatever name called, appointed under any order of a court to manage property on behalf of another, or any trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied ..... as relevant to this case are as under : '(4) notwithstanding anything contained in this section, where the shares of the persons on whose behalf or for whose benefit any such assets are held are indeterminate or unknown, the wealth-tax shall be levied upon and recovered from the court of wards, administrator-general, official trustee, receiver, manager, or other person aforesaid as if the persons on whose behalf or for whose benefit the assets are held were an individual who .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]77ITR827(All)
..... of the beneficial interest may be taxed directly is clearly borne out by sub-section (3) of section 11 which reads :'notwithstanding anything contained in sub-section (1) the appropriate assessing authority may, in his discretion, assess the tax directly on the person on whose behalf the agricultural income is received by such court of wards or administrator-general or the official trustee.'12. ..... the bombay high court observed that under section 41 of the indian income-tax act, 1922, the receiver who is sought to be assessed must be the person who has in fact received the income in the previous year relevant to the assessment year or was a person who was entitled to receive ..... is further confirmed upon an examination of sections 15 and 16 of the act which provide for the return of income ..... section 160 of the income-tax act, 1961, classifies 'representative assessee' in different categories, one of them being clause (iii) of sub-section (1) of section 160, which reads :' for the purposes of this act, 'representative assessee' ..... agricultural income taxable under this act which is received by the court of wards, the administrator-general or the official trustee, the tax shall be levied upon and recoverable from such court of wards, administrator general or official trustee, in the like manner and to the same extent as would be leviable upon and recoverable from any person on whose behalf such agricultural income is received, and all the provisions of this act shall apply accordingly.'7. .....
Tag this Judgment!Court : Allahabad
Reported in : (1980)18CTR(All)276; [1983]139ITR972(All)
..... under this act which the courts of wards, the administrators-general, the official trustees or any receiver or manager (including any person whatever his designation who in fact manages property on behalf of another) appointed by or under any order of a court, or any trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validatingact, 1913), are entitled ..... case, the notices relied upon by the ito for reopening the assessments for the years 1942-43 to 1947-48, under section 34(1)(b) of the act had been issued more than four years after the end of the relevant assessment years (this fact has not been ..... act which runs thus :'provided further that nothing continued in this section limiting the time within which any action may be taken or any order, assessment or reassessment may be made, shall apply to a reassessment made under section 27 or to an assessment or reassessment made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 31, section 33, section 33a, section 33b section 66 or section ..... as neither were any account books produced nor was any return filed up to january 24, 1952, the assessment orders under section 23(4)/34 were passed and notices of demand and challans and penalty notices under 28(3) were issued in the name of john mills .....
Tag this Judgment!Court : Allahabad
Reported in : [1982]51STC197a(All)
..... whatever his designation who in fact manages the business on behalf of the dealer) appointed by him or under any order of a court, the tax shall be levied upon and recoverable from such court of wards, administrator-general, official trustee, receiver or manager, in like manner and in the same terms as it would be leviable upon and recoverable from the dealer as if he were conducting the business himself and all the provisions of the ..... this finding of fact has not been shown to be perverse by the learned standing counsel but what is urged by him is that this attachment was not under section 182(a) of the land revenue act but attachment simpliciter and therefore, the effect of attachment in law was that the assessee was deprived of alienating or transferring the property but it did not affect its right to carry on business. ..... the effect of this section is that a dealer whose property is in the custody of an official appointed by a court and is put under attachment then the liability to pay the tax is on such person or manager or official of the court. ..... , is governed by section 20 of the u.p. ..... sales tax act. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1933All789; 145Ind.Cas.893
..... as i have said, an examination of these cases will amply show that the words have been used in the english cases only in this sense and this sense alone, namely, section 235 (english section 165 of the act of 1862 and section 215 of the act of 1908), does not enable any of the applicants (official liquidator or creditor or contributory) to recover what could not be recovered under the general law. ..... no authority would be needed to support this view of the law, but it is interesting to find that as early as in, 1870, lord chancellor hatherley, speaking of the english act from which our indian act has been copied said as follows with respect to the position of the official liquidator:the official liquidator, who, in that capacity, is bound to collect all the assets of the company and distribute them by the direction of the court among the creditors is, in a position in which he may ..... is merely an officer of the court appointed by it for the purpose of 'effectually' conducting the proceedings in winding up (section 175, companies act, 1913). ..... is possible that with a view to remove all ambiguity, sub-section (3) was added by the legislature in act 7 of 1913.3. ..... from 1623 when the law of limitation was enacted in england the trustees, and among them are included the directors of the company, were never allowed to plead ..... before sub-section 3, section 235, companies act, 1913, was enacted, on the use of the word 'application' in the first sub-section, it appears to have been held in .....
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