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Corporation Property Duty

duty on income in lieu of death duties is imposed on cor-porations and bodies not incorporated, including fellowships, trustees etc., by the (English) Customs and Inland Revenue Act, 1885 (48 & 49 Vict. c. 51), ss. 11-20.

Equitable estates and interests

in a beneficial owner entitled immediately after 1st January, 1926, to require any legal estate (not vested in trustees for sale) to be conveyed to him, see (English) L.P. Act, 1925, 1st Sched., Part II., par 3,

Enlargement or abridgement of time

appeal is included in application for enlargement or abridge-ment of time, C.I.T., Bombay City v. R.H. Pandit, Managing Trustees of Trust, Bombay (1974) 2 SCC 627: AIR 1974 SC 2269: (1975) 2 SCR 7.

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Discover

and applies to the discovery of an error in law and an error in fact, IRC v. Mackinlay's Trustees, 1938 SC 765: 22 TC 305 (UK).

Demurrage charges

that they would make it unprofitable for importers to use the port premises as a warehouse, Board of Trustees of Port of Bombay v. Jai Hind Oil Mills Co., (1987) 1 SCC 648: AIR 1987 SC 622:

Delivery of a Deed

to the time of their delivery, but their effect may vary according to time of registration, notice to trustees or others. See DEED; LAND REGISTRATION; SETTLED LAND; NOTICE; LAND CHARGES

Decreet of exoneration

Decreet of exoneration, discharging trustees executors, factors, tutors, and others, Ibid.

Coparceners or parceners

was abolished by the (English) L.P. Act,1925, s. 1, the entirety of the legal estate becoming vested in trustees for sale under s. 34 of that Act, but as from the 1st January, 1926, coparceners retain all

Charity Commissioners

be literally or beneficially complied with; to investigate the accounts of charitable trusts; to sanction proceedings by the trustees and give them advice, and many other powers. There are, however, certain institutions exempted from their jurisdiction, e.g.,

Contributory mortgage

the money secured is advanced by two or more lenders in separate amounts. It is not available for trustees in the absence of an express power, Webb v. Jonas, (1888) 39 Ch D 660.

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