Judgment Search Results Home > Cases Phrase: official trustees act 1913 Page 8 of about 30,935 results (0.115 seconds)

Commissioner of Income-tax Vs. T.i. and M. Sales Ltd.

Court : Kolkata

Reported in : [1978]114ITR59(Cal)

..... any order of a court, receives or is entitled to receive, on behalf 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 ..... act, ' representative assessee ' means-(i) in respect of the income of a non-resident specified in clause (i) of sub-section (1) of section 9, the agent of the non-resident, including a person who is treated as an agent under section 163 ;(ii) in respect of the income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot;(iii) in respect of income which the court of wards, the administrator-general, the official trustee ..... --(1) for the purposes of this act, ' agent', in relation to a non-resident, includes any person in india-(a) who is employed by or on behalf of the non-resident; or(b) who has any business connection with the non-resident; or(c) from or through whom the non-resident is in receipt of any income, whether directly or indirectly ; or(d) who is the trustee of the non-resident; .and includes also any other person who, whether a resident or nonresident, has .....

In the Matter Of: M/S. Disco Electronics Ltd., (In Liquidation)

Court : Delhi

Reported in : AIR1997Delhi251

..... to examine the position of law under section 232(1) of the indian companies act, 1913 and that prevailing under section 537 of the companies act, 1956 in the case of the peerless general finance and investment co. ..... of the trustees of the debenture holders in july, 1954 was valid and binding on all parties concerned and could not be challenged as it was sought to be done by the official receiver.'35. ..... the counsel appearing on behalf of dfc, while replying to the arguments of counsel for official liquidator has laid great emphasis on the point that the take over of the possession by dfc was earlier to the presentation of ..... leave to auction the property afresh by associating the official liquidator with settlement of proclamation of auction and the ..... of official liquidator, once the company is under provisional liquidation or liquidation, then in the event of any conflict occurring between those provisions of the companies act and the said special law, the provisions of the companies act relating to winding up and all consequential provisions become special law and would override the provisions of the said special laws to the extent those are inconsistent with the provisions of the companies act. ..... (1) when a winding up order has been made or the official liquidator has been appointed as provisional liquidator, no suit or other legal proceeding shall be commenced, or if pending at the date of the winding up order, shall be proceeded with, against the company, except by leave of .....

Commissioner of Income Tax Vs. P. Visalakshi

Court : Chennai

Reported in : (1996)130CTR(Mad)488; [1996]217ITR282(Mad)

..... 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 (6 of 1913)], receives or is entitled to receive on behalf, or for the benefit, of any person, such ..... income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot; (iii) in respect of income which the court of wards, the administrator-general, the official trustee 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, receives or is entitled to receive, on behalf or for the benefit of any person, such ..... in the hands of the executor, - (a) if there is only one executor, then, as if the executor were an individual; or (b) if there are more executors than one, then, as if the executors were an aop; and for the purposes of this act, the executor shall be deemed to be resident or non-resident according as the deceased person was a resident or non-resident during the previous year in which his death took place. .....

Arundhati Balkrishna Vs. Commissioner of Income-tax, Gujarat Iii

Court : Gujarat

Reported in : [1976]102ITR356(Guj)

..... income, for example, the court of wards, the administrator-general, the official trustee, receiver or manager appointed by or under any order of a court, or any trustee or trustee 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). ..... against whichever assessee, either the representative-assessee or the beneficiary, the revenue authorities proceed, on thing is obvious, namely that all items debited by the trustees in the trust account can be inquired into and considered from the point of view of finding out whether these items are permissible deduction and whether any of ..... answered against the assessee and it must be held that the income includible in the total income of the assessee is income determinable as per the provisions of the income-tax act, 1961, in the case of the trust and not the income actually received or receivable by the assessee from the said trust or according to the entries in the books ..... the question before the supreme court in that case was regarding the income derived by the manging trustee of a particular durgha in the state of madras and it was held that the nattamaigars were, in terms of section 41, the managers of the ..... trustee is a 'representative-assessee and under sub-section (2) of section 160, every representative-assessee is deemed to be an assessee for the purposes of the act .....

C.M. Raju Chetty Vs. O.C. Raju Chetty and anr.

Court : Chennai

Reported in : (1937)1MLJ287

..... opposed and the official trustee was appointed. ..... and sometimes has made a very considerable one.here the lunatic had several cousins, who happen to be his next of kin, and while sane he made small allowances to some of them; and the court, acting on the principle that the court will do for the lunatic what the lunatic would have done himself if of sound mind, has continued these allowances.but we are now asked to sanction an increase of the allowance ..... husband of rajammal (the daughter of manicka chetty and ammakannu) were appointed committees of the estate and the powers given by the lunacy (supreme courts) act of 1858 were conferred upon them and they were directed to submit half-yearly accounts. ..... the high court asking for directions to the committees to file and pass their accounts and an enquiry as regards the management of the estate of the lunatic and charging the second committee with various acts, misfeasance and malfeasance and serious neglect of duty and stating that a sum of rs. ..... as before mentioned manicka chetty died in 1913 and his brother govindarajulu chetty applied to be ..... filed accordingly on 14th august, 1934, relating to the period from 25th june, 1913 to 5th august, 1934. ..... such an order would, in my opinion, be contrary to the principles n which the court acts in administering the property of a lunatic.4. ..... manicka died in 1913 and she then lived with his children balasundaram and rajammal and panchaksharammal until balasundaram's marriage when she was taken to live .....

Sunita @ Sudesh Vs. Kapil Dev and ors.

Court : Delhi

Reported in : 40(1990)DLT418; II(1990)DMC1; 1990(18)DRJ278

..... 1, filed a petition, for dissolution of marriage, by a decree of divorce, under section 13(l)(ia) of the hindu marriage act, 1955, in november, 1982. .....

M.L. John and Anr, Vs. Income-tax Officer and ors.

Court : Allahabad

Reported in : (1980)18CTR(All)276; [1983]139ITR972(All)

..... to receive on behalf of any person, the tax shall be levied upon and recoverable from such courts of wards, administrators-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 ..... 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 ..... recoverable from the person on whose behalf such income, profits or gains are receivable, and all the provisions of this act shall apply accordingly.'24. .....

Rorick Vs. Commissioners

Court : US Supreme Court

..... proceeds, the procedure in cases of tax delinquency, the authorization of bond issues, and the internal relations between the district and the trustees as all these were claimed to be originally defined by the act of 1913. ..... sued as holders of bonds issued prior to these latter statutes, claiming that they impaired obligations created by such bonds as defined by 23 of the act of 1913, which specifically provided that the terms of that act should constitute "an irrepealable contract" between bondholders and the district. ..... of this obligation, florida, in 1885 (chapter 610, laws of florida, acts of 1855), vested the lands in trustees of the internal improvement fund (hereafter called trustees) consisting of designated state officials. ..... the board of commissioners, the trustees, and various county tax officials were named as defendants in ..... what is decisive under 266 is not the formal status of the officials sued, but the sphere of their functions regarding the matter in issue ..... jurisdiction is not conferred in such a case by joining as defendants state officials whose duties under the statutes in question are of local, not of statewide ..... 213 state official charged with duties under a statute not of statewide concern is not a state functionary within the purposes for which 266 ..... an official, though localized by his geographic activities and the mode of his selection, may, when he enforces a statute which "embodies a policy of statewide concern," be performing a state function within the meaning .....

Gyanambal Vs. Administrator-general of Madras

Court : Chennai

Reported in : AIR1955Mad419

..... slater, the administrator-general and official trustee of bombay, on deputation, to ..... -general to comprehend the scope of his powers, for which i am indebted to the only known publication on the subject namely kinney, administrator-general of bengal's law relating to administrators-general and official trustees in india (thacker spink and co. ..... also opinions of local governments, and other officials, the government of india introduced a new measure, the act of 1913.28. ..... appointed official trustee.v. ..... 'in addition- to these three cases under the administrator-general's act, on account of the fact that this section 28 is analogous to section 43 of the trustees and mortgagees act and section 34, indian trusts act, 1882, and section 302, indian succession act and an originating summons of this court, the case law thereunder indicating the scope of ..... that the question being of some difficulty involving questions which might seriously affect the rights of the parties 'inter se', it was not a question such as' was contemplated by section 43, trustees and mortgagees act, nor one which the court could give any opinion on an 'ex parte' application. ..... trustees act, 27 of 1866 (power of the high court), sections 3, 7, 20, 24 to ..... the analysis of this case-law is that the questions on which the court has advised the trustees or persons beneficially interested, related strictly to undisputed matters of management such as questions of advancement, maintenance, changes of investments, sale of .....

Durga Prasad and ors. Vs. Official Liquidator, Banaras Bank Ltd.

Court : Allahabad

Reported in : AIR1959All196

..... section 183 of the act of 1913 then provides that subject to the provisions of that act the official liquidator of a company which is being wound up by the court shall in the administration of the assets of the company and in the distribution of those assets among the creditors have regard to, inter alia, any directions that may ..... it is not seriously disputed that under the english law a member of a committee of inspection is in the position of a trustee for sale, but it has been argued that under indian law the position is different. ..... taking that definition of their functions and their luties, it would appear, on general equitable principles, that they would be, like any other trustees in that position, debarred from buying, or trafficking in the trust property.'8. ..... section 20 of the english bankruptcy act, 1914, a committee of inspection is appointed 'for the purpose of superintending the administration of the bankrupt's property by the trustee in bankruptcy. ..... means that they are appointed for the purpose of carrying out, or rather assisting the trustee in carrying out, the administration and the realisation of the insolvent's property, and they are, therefore, in the position of trustees for sale. ..... under the bankruptcy act, 1914, section 20, provision is made for the creditors qualified to vote, at their first or any subsequent meeting by 'resolution, to appoint a committee of inspection for the purpose of superintending the administration of the bankrupt's property by the trustee. .....