Judgment Search Results Home > Cases Phrase: the kerala land relinquishment act 1958 1 Page 7 of about 15,375 results (0.421 seconds)

Babasaheb S/O Dagadu Bhurale Vs. the State of Maharashtra and the Coll ...

Court : Mumbai

Reported in : 2003(4)BomCR727; 2003(2)MhLj689

..... resolution,it is provided that if, however, the acquired land foundsurplus and/or unutilized, cannot be used for any publicpurpose within the period of three years from the date oftaking over possession thereof immediately, the departmentconcerned should relinquish the land to the collector ofthe district concerned. ..... for the purposes of jayakwadiproject and, therefore, the collector, aurangabad carriedout a land acquisition proceeding and the lands wereacquired compulsorily under the said provisions and thecompensation as provided under the land acquisition actwas also paid. ..... the land absolutely vests in the governmentand all the rights of the person who was holding the saidland prior to the acquisition are extinguished and saidperson has no right as against that property even thoughthe govt. ..... the collector of the districtconcerned should then take steps for restoration of suchlands to the original owner, perpetual lessee or thetenant having security of tenure under the various tenancylaws in force, on payment of market value which should notexceed double the amount of compensation that is paid,subject to the ceiling limit prescribed under themaharashtra agricultural lands [ceiling on holdings] act,1961. ..... we have noticed that this procedure is contrary tothe provisions of law and more specifically the ratio laiddown by the apex court in the judgment reported in : air1997sc2703 [state of kerala and others vs. .....

Bharat Glass and Plywood Co. Vs. Sushan Pal Soni

Court : Delhi

..... the petitioner by way of the present petition under section 25b(8) of delhi rent control act, 1958 (hereinafter referred to as the drc act ) has assailed the order dated 24th november, 2012 passed by additional rent controller, rohini, delhi.2. ..... other two legal heirs executed a relinquishment deed in respect of their undivided share in the suit property in favour of the respondent who had previously shifted to canada for better business prospects and had been carrying out business in india for about 7-8 years. ..... with regard to the contention of the petitioner that the site plan filed by the respondent is wrong and also that the eviction is wrongly sought of shops no.5 and 6, since the petitioner is the tenant in respect of shop no.1,2 and 3, the learned trial court observed that the petitioner had not placed on record any document in support of his contention except only a site plan mentioning the number as 1, 2 and 3 which is otherwise admitted by the respondent on the ground that private number of the shop is given by the petitioner and moreover photocopy of rent .....

Alembic Chemical Works Co. Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... the expression 'relinquishment of the asset' or the words like 'sale', 'exchange' etc. ..... the scheme of the amalgamation approved and sanctioned by the high court envisages that the property rights and powers as well as the liabilities and dues of neomer stood transferred and vested with effect from 1-1-1983 in the assessee-company.therefore, the material date for the purposes of present controversy is 1-1-1983 relevant for the assessment year 1984-85 (the accounting year of the assessee ending on 31-12-1983). ..... 28,13,180 be allowed under the head 'capital gains' on account of cancellation of its investment in the case of neomer.2.2 in so far as the relevant assessment year is concerned in which the entire issue has to be considered, we feel that in the instant case, the date of amalgamation being 1st january, 1983 is the material date on which neomer has merged with the assessee-company alongwith its assets and liabilities. ..... in support of the view taken here, reliance is placed on the decision of the hon'ble kerala high court in mrs. ..... in amalgamation of companies if the amalgamated company is an indian company, any transfer attributable to the scheme of amalgamation of capital asset by the amalgamating company to the amalgamated company would not be construed as transfer as per section 47 (vi) of the income-tax act. .....

Commissioner of Income-tax Vs. Super Tool Co. Pvt. Ltd.

Court : Mumbai

Reported in : (1993)114CTR(Bom)153; [1993]202ITR50(Bom)

..... the word 'transfer' has been defined in section 2(47) of the act in the following terms : '2(47) 'transfer', in relation to a capital asset, includes the sale, exchange or relinquishment of the asset or the extinguishment of any rights therein or the compulsory acquisition thereof under any law.' 10 ..... this reference under section 256(1) of the income-tax act, 1961, made at the instance of the revenue, the income-tax appellate tribunal has referred the following question of law for opinion : 'whether, on the facts and in the circumstances of the case, the assessee was entitled to the relief under section 84 of the income-tax act 1961, for the assessment year 1965-66 ?' 2. ..... storage plants, in any part of india, and has begun or begins to manufacture or produce articles or to operate such plant or plants, at any time within the period of eighteen years next following the 1st day of april, 1948, or such further period as the central government may, by notification in the official gazette, specify with reference to any particular industrial undertaking; (iv) in a case where the industrial undertaking manufactures or produces articles, it employs ten or more workers in a manufacturing process carried on with ..... in the case before the kerala high court, it was an agreement between the parties for lease of a trawler for a period of ten months ..... a lease of land is transfer of title in favour of the lessee though the lessor has right of reversion after the period of the lease terminates.' 11 .....

Ammu Vs. Janu

Court : Kerala

Reported in : II(1990)DMC91

..... kumaran krishnan, (air 1982 kerala 137) and contended that a widow not in possession of any property at the commencement of the act is not entitled to claim benefits under section 14(1) of the act. ..... thus in a case where a female hindu has not relinquished her right in the property or parted with possession it will have to be held that she continues to have possession of the property vis-a-vis section 14(1).7. ..... the supreme court in the cited case held thus :'the expression used in section 14(1) of the act was intended to cover cases of possession in law also, where lands may have descended to a female hindu and she has not actually entered into them. ..... court held that section 14(1) of the act will apply not only to cases where a woman inherited the property under the ordinary hindu law but also where she got it by virtue of the provisions of section 3 of the hindu womens right to property act, as the first plaintiff after death of her husband obtained limited rights under the hindu women's right to property act and as that right was with her when hindu succession act came into force certainly the limited right became an absolute .....

Union of India (Uoi) and ors. Vs. Parshadi and ors.

Court : Delhi

Reported in : 2003(69)DRJ751

..... acquisition proceedings and notifications and to release the lands of the petitioners either in terms of minutes recorded on 7.7.1995 as communicated on 28.7.1995 or issue fresh order and gazetted it under section 48(1) of the land acquisition act so far as the land is concerned; (ii) directing the respondents, their official to implement the national housing policy-1994 as approved by both the houses of parliament in august 1994 (annexure p-13) qua the land by removing all the constraints of acquisition notification and proceedings under the land acquisition act, so that the petitioners may develop their lands as per master plain of delhi-2001 ..... and approved lay out plan of the are; (b) prohibition: directing respondents, their officials and servants ..... it was a matter of chance that in the meantime the earlier minister had relinquished the office and another minister has assumed the charge. ..... state of kerala : [1975]2scr93 . 2. .....

Nagesh Kumar Vs. Nagesh Hosiery Exports Ltd.

Court : Company Law Board CLB Delhi

..... respondents preliminary objections to the maintainability of the petition on account of unclean hands of the petitioners before the clb having equitable jurisdiction, the allegations that the petitioners have been carrying on competitive businesses, have been using the land and plant and machinery and other assets of the r-1 for their own business and that wrote a letter to the sbi, ludhiana, prejudicing the interest of the r-1 if seen in the context of the facts of the present case, in the backdrop of the mou dated 10-4-1993, referred to by the petitioners in the case of a family company, no case is made ..... arguing the case on merits, drawing my attention to the alleged acts of oppression and mismanagement it was pointed out that the removal of director was without following procedure prescribed in the act; the profits and fund of the company were siphoned off; the respondents illegally disposed of the assets of the company; the respondents sought to create third party interest in the assets of the company without any valid reasons; the respondents were guilty of large scale fabrication and manipulation of the statutory records and other records including minutes, etc. 16. ..... 1.25 crore and in lieu thereof relinquish his share which is more than 25 per cent of the total share capital. ..... my attention was drawn to the judgment of the high court of kerala, at ernakulum, dated 16-1-2007 passed in cp no. .....

Rajat Lal Vs. Commissioner of Income Tax

Court : Allahabad

..... considering the provisions of section 45 and section 2 (47) it was held by the patna high court that the word 'transfer' has been defined under section 2 (47) of the act which provides that in relation to a capital asset, transfer includes the sale, exchange or relinquishment of the asset or the extinguishment of any rights therein or the compulsory acquisition thereof under any law. ..... commissioner of income tax (kerala high court) (supra) it was held that in the case of transfer of shares, for purposes of section 45 of the income-tax act, 1961, as between the transferor and the transferee, the transaction is complete when the share certificates are handed over. ..... where the transfer is to take effect only on payment of entire consideration amount, it has to be held that there was no transfer of land covered by the three sale deeds in question during the period under consideration making the assessee liable for capital gains tax under section 45 of the act. 9. .....

Commissioner of Gift Tax Vs. Smt. V. Chithra

Court : Kerala

Reported in : (2001)165CTR(Ker)553

..... whether, on the facts and in the circumstances of the case, the tribunal was right in cancelling the penalty levied under section 17(1)(a) of the gift tax act, 1958 ?2. ..... the assessing officer was of the view that when the assessee partner retired from the partnership, there was relinquishment of her right to share the goodwill of the firm in favour of the existing partner without any consideration and such relinquishment constituted a gift chargeable to tax. ..... the assessment order as well as the statement of facts show that the only question raised was whether for the purpose of goodwill any separate consideration should have been paid by the assessee for the purpose of relinquishment of goodwill. ..... the assessee appealed and the appellate assistant commissioner held that there was no voluntary act by the assessee and that he had only relinquished his right and interest in the firms, so that there was no gift. ..... the reference applications are under section 26(1) of the gift tax act, 1958. ..... in such circumstances, even assuming that the retiring partner received less than what was his due, it cannot be held that the difference was something that he had transferred to the continuing partners within the meaning of 'transfer of property' for the purpose of gift tax act, or that there was a gift liable to gift-tax. ..... there had, therefore, been a relinquishment of his shares, which was a gift. .....

Ebrahimbhai Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : AIR1975Bom13; (1974)76BOMLR769; 1974MhLJ562

..... a second suit after maturity to dismiss the present suit so as to compel the plaintiff to file a second suit almost immediately would be a meaningless formality tending only to multiplicity of proceedings, and it was held that there was nothing in section 80 expressly affecting the jurisdiction of the court to try suits instituted before the expiry of the period prescribed therein with respect to the learned judge, in the view which we have taken that section 80 prohibits the institution of the suit itself we are not inclined to follow the kerala view. ..... in considering whether the provisions of the statute are complied with, the court musty take into account the following matters in each case (1) whether the name, description and k residence of the plaintiff are given so as to enable the authorities to identify the person serving the notice; (2) whether the cause of action and the relief which the plaintiff claims are not set out with sufficient particularity: (3) whether a notice in writing has been delivered to or left at the office of the appropriate authority mentioned in the section: and (4) whether the suit is instituted ..... section 12(5) of the central provinces and berar sales tax act, 1947, provided that any tax or penalty or part thereof left unpaid after the date specified in the said notice shall be recoverable as an arrear of land revenue. ..... a waiver is an intentional relinquishment of a known right. .....