Court : Kolkata
Reported in : 7Ind.Cas.247
..... then we have a supplemental provision in section 32, which indicates how, in the particular event there set forth, an executor or administrator may pay to the official trustee the legacy or share of an infant or a lunatic, but that can only be done subject to certain conditions which clearly show that it is the scheme of the act that the official trustee as such should not have the wide and unlimited powers that the argument addressed to us on his behalf would suggest. ..... therefore, it seems to me that not only is there no express provision in favour of the power to grant probate or letters of administration to the official trustee, but the whole scheme of the act is opposed to the view that they can properly be granted to him.3. ..... but it is conceded that if the official trustee is entitled to probate and administration, none of these precautions would be applicable to him in his character of executor or administrator under the terms of the act; the very terms of the act would be inapplicable to the position and the dealing of the official trustee as executor or administrator. ..... without going in detail through all the provisions of the act, it is enough to say that it contains careful and elaborate provisions with a view to ensuring that the official trustee in the performance of his duties should be under vigilant and proper control. .....
Tag this Judgment!Court : Mumbai
Reported in : [1979]117ITR190(Bom)
..... against this order passed by the deputy controller on november 28, 1959, the administrators as well as the official trustee, bombay, preferred appeals to the board objecting, inter alia, to the inclusion in the assessment of the said sum of rs. ..... as a result of passing of the bombay act, which was admittedly done by the bombay government at the request of the beneficiaries, the trust property became vested in the official trustee to be held on trust in accordance with the provisions of the said act. ..... 9(1) of the bombay act, until march 30, 1957, the official trustee had to 'give effect, as far as possible, to the provisions of the settlement deeds by payment of the income thereof (i.e. ..... 11 of the act and the question that has been referred to us has to be answered in the affirmative, against the official trustee and in favour of the revenue and we answer it accordingly. 18. ..... 7 of the act the official trustee had to transfer absolutely certain specified shares in the corpus to certain named beneficiaries, the deceased not being one of them and under s. ..... 7, the official trustee should hold each such part on trust for the respective beneficiaries and shall give effect as far as possible to the provisions of the settlement deeds as varied by the provisions of the act by payment of the income thereof to the respective beneficiaries. ..... as a result the trust properties were vested in the official trustee to be held on trust in accordance with the provisions of the bombay act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad248
..... a-4 had not been questioned in any other respect except that the same had not been issued by a person who represented the entire estate, the learned judge discountenanced this contention observing that the official trustee was not representing the entire estate, but only the other beneficiaries barring the second defendant who has also become a legal representative of the first defendant after his death. ..... for the reasons that there was no jural relationship of landlord and tenant as between the official trustee and the late sahib and also because the notice of determination of tenancy was in order, and as section 2 (8) of act, xviii of 1960 is declaratory of a pre-existing legislative intent, we are unable to agree with the learned counsel for the appellants that the judgment of n.s. ..... he would also not agree with the learned counsel for the appellants that the mere fact that the official trustee accepted the rents from the appellants after the death of the first defendant would by itself establish that a fresh tenancy is created and therefore, the suit as framed cannot be proceeded with. ..... a-1 and a-2 appears to us to be to enable the transferee called the lessee to act as the agent of the official trustee with an interest coupled with such an agency to appropriate towards his services the excess collections to himself and pay an agreed sum called rent to the official trustee. .....
Tag this Judgment!Court : Mumbai
Reported in : (1936)38BOMLR1011
..... while their lordships do not regard the english decisions as an authority upon the construction of the transfer of property act, this question whether the intervention of trustees makes any difference to the application of the phrases ' immoveable property ' or ' benefits to arise out of land ' or 'any right, title or interest to or in immoveable property' is a more abstract problem upon which english authority is not ..... by section 52 (1) (a) of the presidency-towns insolvency act, iii of 1909, the property of an insolvent does not comprise property held by the insolvent on trust for any other person, the plaintiff company, while making no claim for specific performance of the contract of december 22, 1920, contended that the interest in maung chit maung in his father's settlement never vested in the official assignee of moolla by reason that moolla was a trustee for the plaintiff company. ..... moolla sons, limited, which was registered under the indian companies act in 1921 and which was ordered to be wound up compulsorily on june 21, 1927, on the one side, and the official assignee at rangoon on the other side as assignee of the estate of ..... in the rangoon high court the trustees of the settlement have paid over to the official assignee an admitted sum of rs. ..... rested upon the fact that in the previous suit 271 of 1925 an appeal of the trustees of the settlement to his majesty in council was resisted at the expense of the plaintiff company, though in the name of the official assignee. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC687; (1979)3SCC189; [1979]2SCR699
..... the trust properties, or any part thereof, has been or is declared an evacuee within the meaning of the administration of evacuee property act, 1950, and if any right, title and interest of such person in the trust properties has been or is declared to be evacuee property under that act, then the official trustee shall, subject to any order or direction which the high court may make or give, transfer and vest in the custodian the ..... the official trustee shall transfer to and vest, in the custodian of evacuee property the accumulated trust properties and funds settled and created under the sir currimbhoy ebrahim baronetcy act, 1913, subject, however to the aforesaid directions and orders and to the directions and orders by the bombay high court for prior payment of the liabilities, if any, on account of income tax, wealth ..... tax, house tax and other taxes and other charges, expenses, fees and costs incurred by the official trustee. ..... the trust properties would ordinarily have passed to the fourth baronet but because of sub-section (4) of section 7 of the repealing act the official trustee is required to transfer and vest the trust properties in the custodian.11. .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... (1a) in the case of assets chargeable to tax under 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 ..... 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 upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee ..... , as the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from the person on whose behalf the assets are held, and the provisions of this act shall apply accordingly.' '21. .....
Tag this Judgment!Court : Kolkata
Reported in : (1911)ILR38Cal53
..... then we have a supplemental provision in section 32 which indicates how in the particular events there set forth, an executor or administrator may pay to the official trustee the legacy or share of an infant or a lunatic, but that can only be done subject to certain conditions which clearly show that it is the scheme if the act that the official trustee as such should not have the wide and unlimited powers that the argument addressed to us on his behalf would suggest. ..... therefore it seems to me that not only is there no express provision in favour of the power to grant probate or letters of administration to the official trustee, but the whole scheme of the act is opposed to the view that they can properly be granted to him.3. ..... but it is conceded that if the official trustee is entitled to probate and administration none of these precautions would be applicable to him in his character of executor or administrator under the terms of the act; the very terms of the act would be inapplicable to the position and the dealings of the official trustee as executor or administrator. ..... without going in detail through all the provisions of the act, it is enough to say that it contains careful and elaborate provisions with a view to ensuring that the official trustee in the performance of his duties should he under vigilant and proper control. .....
Tag this Judgment!Court : Mumbai
Reported in : [1968]70ITR600(Bom)
..... any person, the tax shall be levied upon and recoverable from such court of wards, administrator-general, official trustee, receiver or manager or trustee or trustees, in the like manner and to the same amount as it would be leviable upon and ..... 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 validating act, 1913), are entitled to receive on behalf of ..... recoverable from the person on whose behalf such income, profits or gains are receivable, and all the provisions of this act shall apply accordingly.' .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC1824; (1988)72CTR(SC)94; [1988]173ITR479(SC); JT1988(3)SC423; 1988(2)SCALE401; (1988)4SCC113a; [1988]Supp2SCR266
..... 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 upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee, ..... as the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from the person on whose behalf (or for whose benefit) the assets are held, and the provisions of this act shall apply accordingly. ..... 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 the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from an individual who is a citizen of india and resident in india .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC2759; (1994)119CTR(SC)169; [1994]209ITR101(SC); JT1994(4)SC16; 1994(2)SCALE976; (1994)4SCC308; [1994]3SCR942
..... or for the benefit of any person, .such court of wards, administrator-general, official trustee, receiver or manager; (iv) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including any wakf deed which is valid under the mussalman wakf validating act, 1913 (vi of 1913) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees; (v) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the ..... 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 validating act, 1913), are entitled to receive on behalf of any person] the tax shall be levied upon and recoverable from such court of wards, administrator-general, official trustee, receiver or manager [or trustee or trustees], in the like manner and to the same amount as it would be leviable upon and recoverable from [the person on whose .....
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