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Search Results Judgments > Phrase:hindu disposition of property act Page:8

Oct 07 1980

Controller of Estate Duty, Gujarat Vs. Babubhai T. Panchal

  • Decided on : 07-Oct-1980

Court : Gujarat

Reported in : (1981)21CTR(Guj)229; [1982]133ITR455(Guj)

... property takes place under the principles of Hindu law when a partition is effected between coparcenrs, yet, from the point of view of estate duty, by virtue of the special definition set out in s. 2(15) read with ss. 27 and 9, there was a disposition within the meaning of the E. d. Act ... not 'disposition of property' because from the very nature of things and the basic principle of Hindu coparcenary property which has not been dislodged in the instant case, it is not possible to predicate as to what would have been the correct value of the share of the deceased coparcener in the movable property ... expression 'property' shall include the benefit conferred by the extinguishment of the debt or right.' 6. Under s. 27(1) of the Act : 'Any disposition made by the deceased in favour of a relative of his shall be treated for the purposes of this Act as a gift unless - (a) the disposition was ... disposition made by the deceased in favour of the person for whose benefit the debt or right was extinguished, and in relation to such a deposition the expression 'property' shall include the benefit conferred by the extinguishment of the debt or right.' 6. Under s. 27(1) of the Act : 'Any disposition ... Act shall be construed accordingly.......' 7. The rest of the provisions of s. 27 are not material for the purposes of this judgment. Section 9 is one of the group of sections which deal with property which is deemed to pass on the death of the deceased. Under s. 9 : 'Property taken under a disposition ...

Aug 07 1972

RANGANAYAKI AMMAL AND OTHERS Vs. CONTROLLER OF ESTATE DUTY.

  • Decided on : 07-Aug-1972

Court : Chennai

Reported in : [1973]88ITR96(Mad)

... Property Act connotes a movement of property or interest or right therein or thereto from one person to another in praesenti. But in the kind of disposition ... act of the throwing into the common stock, it is the joint family or the coparcenary that owns the property. The person who converted his individual property into joint family property is a member of the Hindu joint family or the coparcenary and continues to be a member of the joint family. His interest in the erstwhile separate property would extend to the whole of the property ... Property Act, connotes the movement of property or interest or right therein or thereto from one person to another in praesenti the court held that Explanation 2 to section 2(15) is concernced not with that kind of situation but an extinguishment of a right and creation of a benefit thereby which process is statutorily deemed to be a disposition ... property in favour of for the benefit of his sons and that it clearly fell within the defination of 'disposition' in Explanation 2 to section 2(15).It is true that it is very well-established that a partition is not a transfer in the sense in which that term is normally understood with reference to the Transfer of Property Act ...

Mar 26 2008

Smt. Rathnamma W/o Late Chikkanna and Ors. Vs. Sri. K.V. Hanumantha Re ...

  • Decided on : 26-Mar-2008

Court : Karnataka

Reported in : 2009(1)AIRKarR417; AIR2009NOC1060.

... 2. Plaintiffs 1 to 5 are entitled for partition and separate possession of their shares in the suit property in view of Section 8(1)(d) of Hindu Women's Rights to Property Act, 1937?3. Whether the plaintiffs are entitled to challenge the sale deed dated 14.5.1973 executed ... property capable of being disposed of by her by testamentary disposition.(3) Where a Hindu dies after the commencement of the Hindu Succession (Amendment) Act, 2005, his interest in the property of a Joint Hindu family governed by the Mitakshara law, shall devolve by testamentary or intestate succession, as the case may be, under this Act and not by survivorship, and the coparcenary property ... Section 8(1)(d) of the Hindu Women's Right to Property Act, 1937, but also to examine the question of date of birth of sixth plaintiff, as the lower appellate court had proceeded on the basis that on the date of sale of suit schedule property, sixth plaintiff son had ... decision, the Karnataka Amended Act, which had come into effect during the pendency of the appeal before this Court in the first round of litigation, which had not been noticed by this Court, attention was only drawn to Section 8 of the Hindu Women's Right to Property Act, 1937 and ... of the Hindu Women's Right to Property Act, 1937 and the amended provision had escaped the attention of the lower appellate court also after the remand from this Court.22. With regard to the principles of law applicable in cases where a purchaser of a joint family property has to ...

Jan 29 2004

Kartick Das Vs. Sri Kamal Ghosh and Ors.

  • Decided on : 29-Jan-2004

Court : Kolkata

Reported in : (2004)1CALLT600(HC)

... of the Transfer of Property Act, Order 22, Rule 4 of the Code of Civil Procedure, Section 29 and 30 of the Hindu Succession Act and mainly considering the provisions of West Bengal Premises Tenancy Act, 1965, keeping the objects of this enactment of 1965 in its spirit, in my opinion, the transfer of tenancy right by a tenant through a testamentary disposition is not a ... a) of the West Bengal Premises Tenancy Act, it should not be confined to those transactions only as contemplated in the Transfer of Property Act. The definition as given in the Transfer of Property Act is not exhaustive; it merely enumerates or concentrates on those transactions to which the said definition was sought to be applied. By testamentary disposition a transfer becomes effective on the death ... a testamentary disposition a tenant cannot be allowed to transfer a tenancy right. Principly however this decision does not differ with the decision reported in 1976(1) CLJ page 13 (supra). The quoting observation made in this judgment is quoted hereinbelow:'The word 'transfer' is of wider import than what has been defined in Section 5 of the Transfer of Property Act. ... property by virtue of any Will. I respectfully agree with the observation made by the Hon'ble Apex Court in the decision reported in : [1985]1SCR889 (supra) and held that considering the provisions of the different status that is Section 5 of the Transfer of Property Act, Order 22, Rule 4 of the Code of Civil Procedure, Section 29 and 30 of the Hindu ...

Feb 21 1940

Sri Sri Sridhar Jew Vs. Manindra K. Mitter and Ors.

  • Decided on : 21-Feb-1940

Court : Kolkata

Reported in : AIR1941Cal272

... official trustee so as to distinguish it from the rest of the property which goes to the heirs who are also normally the shebaits.35. Now Mr. Roy contends that in the ease of partial debutter we have the Transfer of Property Act and nothing else, that Section 39 applies, that having regard to Section ... establishing that notwithstanding the form of ' trust' a disposition in favour of a Hindu deity, partial or total, must have the effect of vesting the property in the Thakur.20. The point propounded by counsel may be formulated as follows: (a) That here is ownership of property subject to an encumbrance or charge in favour of ... the statute, it is of no effect. With regard to the two Sections 39 and 100, I follow the view expressed in Mulla's Transfer of Property Act as to their effect: see Notes pages 167 and 550. On this aspect of the matter which is the most troublesome point in the suit, not ... moment for filing the plaint.3. I go back to the essential facts. On 29th April 1853 Hari Mohan Sircar made a disposition of the properties I have already mentioned, together with another property, which is not in suit, for the benefit of the plaintiff deity and also for the benefit of his family. I ... has to be read. The questions which arise in connexion with this disposition I will formulate hereafter, but it should be noted that the disposition is in the form of an English trust, that is to say, it purports to vest the properties in two trustees, who are to apply the income, firstly, in the ...

May 15 2007

Sri Shyam Sunder Kayal Vs. Mist Valley Binimoy Pvt. Ltd.

  • Decided on : 15-May-2007

Court : Kolkata

Reported in : (2007)3CALLT560(HC),2008(1)CHN900

... Hindu Adoptions and Maintenance Act in the separate property of her husband. May be, in terms of Section 39 of the Transfer of Property Act, she could have also enforced the charge even as against an alienee from her husband. Unlike in a case where the widow was in possession of the property on the date of the coming into force of the Act ... Act. Invocation of Section 14(1) of the Act in the case of a testamentary disposition taking effect after the Act, would make Sections 30 and 14(2) redundant or otios. It will also make redundant, the expression 'property possessed by a female Hindu occurring in Section 14(1) of the Act ... Property Act, she could have also enforced the charge even as against an alienee from her husband. Unlike in a case where the widow was in possession of the property on the date of the coming into force of the Act in which she had a pre-existing right at least to maintenance, a situation covered by Section 14(1) of the Hindu Succession Act ... property on the date of the coming into force of the Act in which she had a pre-existing right at least to maintenance, a situation covered by Section 14(1) of the Hindu Succession Act, if his separate property is disposed of by a Hindu male by way of testamentary disposition ...

Aug 24 1967

Sinnaraj Pillai and Ors. vs. Ramayee Ammal and Anr.

  • Decided on : 24-Aug-1967

Court : Chennai

Reported in : AIR1969Mad96; (1967)2MLJ639

... disposition of a Hindu and we cannot readily import in the construction of his will that a gift under a will to two persons ex facie constitutes joint tenancy between them. A gift of lands to two or more persons in joint tenancy is such a gift as imparts to them, with respect to all other persons than themelves, the properties ... period. Exclusive possession by one co-tenant being consistent with the subsistence of the tenancy-in-common, to be adverse there must be outward acts of exclusive ownership or possession hostile to the tenauts-in-common. While the ultimate finding whether there is ouster or not is a ... fellows:In their Lordships' opinion this is a clear ruling that the principle of joint tenancy is unknown to Hindu Law except in the case of the joint property of an undivided Hindu family governed by the Mitakshara law which under that law passes by survivorship. There could, therefore, be ... are not used in vacuo. Now it is well established that the principle of joint tenancy is unknown to Hindu Law, except in the case of the joint property of an undivided Hindu family governed by the Mitakshara law, which under that law passes by survivorship Mt. Bahurani v. Rajendra Baksy L ... of the decisions, it was observed therein as follows:They (sections 106 and 108) are not really statutory rules of construction of Hindu wills, or of testamentary disposition in general. They are rules which provide for a further devolution of an estate in one contingency, namely, where one of several ...

May 03 1951

Angurbala Mullick Vs. Debabrata Mullick

  • Decided on : 03-May-1951

Court : Supreme Court of India

Reported in : AIR1951SC293; [1951]2SCR1125

... Hindu Women's Rights to Property Act affords a clear indication that the Act is intended to be applicable only to property in respect to which a testamentary disposition is possible. This section, it may be noted, was added by the amending Act XI of 1938 and the object apparently was to explain what is meant by 'dying intestate'. It says that for the purposes of the Act ... - and this right of disposition is inherent in the founder - or except when usage or custom of a different nature is proved to exist, shebaitship like any other species of heritable property follows the line of inheritance from the founder. 14. Turning now to the Hindu Women's Rights to Property Act, it will be seen that the object of the Act, as set out in ... of the Hindu Women's Rights Property Act which excludes from the scope of operation of the Act succession to shebaitship is a recognized form of property in Hindu Law. 23. Assuming that the word 'property' in Act XXIII of 1937 is to be interpreted to mean property in common and ordinarily accepted sense and is not to be extended to any special or peculiar type of property, even then ... share as a son gets in the property of the deceased. It is said that as shebaitship is property, it would devolve under section 3 of the Hindu Women's Rights to Property Act upon both the plaintiff and the defendant jointly. Assuming, however, for argument's sake, that the expression 'property', as used in the Hindu Women's Rights to Property Act, does not include shebaiti right, ...

Jul 19 1976

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

  • Decided on : 19-Jul-1976

Court : Supreme Court of India

Reported in : AIR1976SC1935a; [1976]105ITR92(SC)

... favour of the person benefited. Transfer in a normal sense and as understood with reference to the Transfer of Property Act connotes a movement of property or interest or right therein or thereto from one person to another in praesenti. But in the kind of disposition contemplated by the second Explanation, one can hardly trace such a transfer because of the mere fact of ... of the release deed executed by the descedent being either a relinquishment or a partition that in both the appeals, the descedents and the recipients were members of an undivided Hindu family and within the two year proximity of death the partition arrangement was effected whereunder a lesser shart then due was allotted to the latter. And indeed, it is this ... son's widow and children constituted a Hindu undivided family. A little within the two-year pre mortem line drawn by the Act he effected a partition and turning abnegator took a smaller share instead of his legal half, benefiting the others to the extent of the difference. This difference was taxed as disposition of property under the Act and fiscal hierarchy was upheld by ... joint Hindu families and the subject-matter of the disposition was linked up with their share in the HUF (acronymically speaking). For this reason our attention has to be rivetted to Sections 7 and 39 which resolve a likely difficulty in ascertaining the interest in property which passes on the death or a deceased coparcener in the joint family property the pristine rule of Hindu ...

Mar 07 2008

T.K. Subhash Vs. Smt. Kamala Bali and Ors.

  • Decided on : 07-Mar-2008

Court : Andhra Pradesh

Reported in : AIR2008AP169; 2008(3)ALD582; 2008(3)ALT490

... (2) of the Act.23. Coming to the facts of the case on hand, the suit house is the self-acquired property of Krishnachar. Under Section 30 of the Hindu Succession Act, any Hindu may dispose of by will or other testamentary disposition any property, which is capable of being so disposed of by him, in accordance with the provisions of the Indian Succession Act, 1925, or any ... 30 of the Hindu Succession Act, any Hindu may dispose of by will or other testamentary disposition any property, which is capable of being so disposed of by him, in accordance with the provisions of the Indian Succession Act, 1925, or any other law for the time being in force and applicable to Hindus. The wide and large power of a Hindu to bequeath a property to anyone ... -acquired property of Krishnachar. Under Section 30 of the Hindu Succession Act, any Hindu may dispose of by will or other testamentary disposition any property, which is capable of being so disposed of by him, in accordance with the provisions of the Indian Succession Act, 1925, or any other law for the time being in force and applicable to Hindus. The wide and large power of a Hindu ... in the case of a succession under the Act. Invocation of Section 14(1) of the Act in the case of a testamentary disposition taking effect after the Act, would make Sections 30 and 14(2) redundant or otiose. It will also make redundant, the expression 'property possessed by a female Hindu' occurring in Section 14(1) of the Act. An interpretation that leads to such a ...

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