Testation - Year 1981 - Judgments

Aug 14 1981 (HC)

H.H. Maharani Vijaykunverba Saheb Vs. Commissioner of Income-tax, Guja ...

Court: Gujarat

Decided on: Aug-14-1981

Reported in: (1982)1GLR212; [1982]136ITR18(Guj)

..... others of his property abroad even in the same will a testator may appoint different executors for different parts of his estate ..... of the property separately vested in them for example where the testator has appointed special executors for property situate abroad and other ..... estate which was one and single during the lifetime of the testator still continues as such even after his death though its .....

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Dec 01 1981 (HC)

Lalit Mohan Mondal Vs. Profulla Kumar Mondal (Deceased Through His L. ...

Court: Kolkata

Decided on: Dec-01-1981

Reported in: AIR1982Cal52,86CWN398

..... of gopala menan v sivaraman nair in air1979sc1345 there also the testator used the expression that his property shall vest in my wife ..... shall vest in my wife with power ofalienation suggest that the testator intended to confer on her an absolute estate and not a ..... of those words conferring unfettered power of transfer show that the testator s intention was to confer an absolute estate on her and .....

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Mar 30 1981 (HC)

Anath Nath Das and ors. Vs. Sm. Bijali Bala Mondal

Court: Kolkata

Decided on: Mar-30-1981

Reported in: AIR1982Cal236

..... is proved to be last will and testament of the departed testator ordinarily when the evidence adduced in support of the will is ..... and sufficient to prove the sound and disposing state of the testator s mind and his signature as required by law courts would ..... since 1957 previously he had no acquaintance with upenbabu meaning the testator according to p w 1 prabhat das a relation of upenbabu .....

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Apr 15 1981 (HC)

Estate of Late H.H. Rajkuerba, Dowager Maharani Saheb of Gondal Vs. Co ...

Court: Karnataka

Decided on: Apr-15-1981

Reported in: (1982)29CTR(Kar)346; [1982]135ITR393(KAR); [1982]135ITR393(Karn)

..... a residue has no interest in any of the property of the testator until the residue has been ascertained his right is to have ..... for the tax 16 viscount cave when the personal estate of a testator has been fully administered by his executors and the net residue ..... in the period commencing from the date of the death of the testator to the date of complete distribution of the estate to the beneficiaries .....

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Jun 17 1981 (HC)

Controller of Estate Duty Vs. Miss Arati Ghosh and ors.

Court: Kolkata

Decided on: Jun-17-1981

Reported in: [1982]137ITR545(Cal)

..... dassi shall make over to him the entire estate of the testator movable and immovable and deeds and documents but not her personal ..... subject to the right of maintenance of the widow of the testator aukshoy kumar ghosh again according to him by the agreement dated ..... prasanna ghosh became the absolute owner of the estate of the testator aukshoy kumar ghosh and after becoming such absolute owner he settled .....

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Aug 28 1981 (HC)

T.M. Channabasamma and ors. Vs. T.M. Rudriak and ors.

Court: Karnataka

Decided on: Aug-28-1981

Reported in: AIR1982Kant198; ILR1982KAR98

..... may be surrounded by suspicious circumstances the alleged signature of the testator may be very shaky and doubtful and evidence in support ..... removing the legitimate doubt as to the mental capacity of the testator the dispositions made in the will may appear to be ..... before the document is accepted as the last will of the testator the presence of such suspicious circumstances naturally tends to make the .....

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Jun 03 1981 (HC)

Janaki Amma and ors. Vs. Raveendra Menon and ors.

Court: Kerala

Decided on: Jun-03-1981

Reported in: AIR1981Ker205

..... defendant after ext b7 had taken effect on the death of the testator govinda pillai and the life estate holder kunchi amma the fraud ..... of the 1st defendant even though born after the death of the testator it is not possible to accept the plaintiffs case of fraud ..... the legatees is deferred until some time after the death of the testator because of a prior bequest or otherwise the legacy shall be taken .....

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Jun 19 1981 (HC)

Commissioner of Income-tax, Gujarat Vs. AshiwIn M. Patel

Court: Gujarat

Decided on: Jun-19-1981

Reported in: [1983]144ITR566(Guj)

..... became entitled to carry on the business under the old firm name the testator has followed the system of valuing stock according to the cost and on ..... valued at its real value on the date of the death of the testator that is its market value on that date as the business of ..... the assessee was a new business nd not the testator s business it was not necessary to value the stock as at .....

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May 06 1981 (SC)

Sheth Dahyabhai Chimanlal (Dead) by Lrs. Vs. Sheth Ambalal Himatlal

Court: Supreme Court of India

Decided on: May-06-1981

Reported in: AIR1981SC1556; 1981(1)SCALE813; (1981)3SCC644; 1981(13)LC578(SC)

..... in fulfilment of the direction given in the will of the testator a reference to the 10th schedule is necessary for the purposes ..... by 1948 of the three trustees other than the descendents of the testator only one sarosh kothawala was surviving and he desired to retire ..... retired as a trustee and toos one of the sons of the testator was appointed as a trustee consequently jehangir percy toos and lady .....

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Dec 17 1981 (HC)

Kali Sadhan Banerjee and ors. Vs. K.K. Banerji and ors.

Court: Kolkata

Decided on: Dec-17-1981

Reported in: AIR1982Cal158,86CWN583

..... 80 in the following words where the intention of the donor or testator is to maintain the absolute estate conferred on the donee but he ..... estate is cut down by the words used by the donor or testator to a life estate an absolute estate so conferred can only where ..... clause but only a repugnant one in the said reported case the testator after granting an absolute estate to his three sons in equal shares .....

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