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

Feb 25 1944

Commissioner of Income-tax Vs. Sri K. N. K. V. R. V. Venkatachalam Che ...

  • Decided on : 25-Feb-1944

Court : Chennai

Reported in : AIR1944Mad567

... the time of her death her son had no issue and had made no adoption. It has been accepted that by reason of the Hindu Transfers and Bequests Act (Madras Act, 1 of 1914) and the Hindu Disposition of Property Act (imperial Act 15 of 1916) the bequest to an unborn grand-son is good and it has also been accepted that if the son adopted a son ... her property to her son. Out of a sum of Rs. 1,17,700 belonging to her she left Rs. 50,000 to her husband. She left the balance to son's son, natural or adopted. At the time of her death her son had no issue and had made no adoption. It has been accepted that by reason of the Hindu ... circumstances of this case the income received by the executor to the estate of Kannammal Achi was assessable at the maximum rate under Section 41(1), proviso 1, Income-tax Act, 1922, and it must be answered in this way : The section does not apply to the present assessment and, therefore, the assessee is not liable to be assessed at the ... on a wrong basis. The assessment was made on the assessee under proviso 1 to Section 41 (1), Income-tax Act. The account year is the year 1940-1941 and the assessment year 1941-1942. The section was amended by Act 23 of 1941 and the amendment came into force on 26th November 1941, which was after the assessment. Consequently Section 41 ...

Feb 24 1944

COMMISSIONER OF INCOME-TAX, MADRAS Vs. K. N. K. V. R. V. VENKATACHALAM ...

  • Decided on : 24-Feb-1944

Court : Chennai

Reported in : [1944]12ITR261(Mad)

... the time of her death her son had no issue and had made no adoption. It has been accepted that by reason of the Hindu Transfers and Bequests Act (Madras Act 1 of 1914) and the Hindu Disposition of Property Act (Imperial Act XV of 1916) the bequest to an unborn grandson is good and it has also been accepted that if the son adopted a son after ... her property to her son. Out of a sum of Rs. 1,17,700 belonging to her she left Rs. 50,000 to her husband she left the balance to her sons son, natural or adopted. At the time of her death her son had no issue and had made no adoption. It has been accepted that by reason of the Hindu ... case the income received by the executor to the estate of Kannammai Achi was assessable at the maximum rate under Section 41 (1), first proviso, of the Indian Income-tax Act, 1922, and it must be answered in this way : This section does not apply to the present assessment and therefore the assessee is not liable to be assessed at the ... wrong basis. The assessment was made on the assessee under the first proviso to Section 41 (1) the Income-tax Act. The account year is the year 1940-41 and the Assessment year 1941-42. The section was amended by Act XXIII of 1941 and the amendment came into force on the 26th November 1941 which was after the assessment. Consequently Section ...

Jun 23 2000

Naliniben L. Patel Vs. Heirs of Jashodaben C. Patel and Ors.

  • Decided on : 23-Jun-2000

Court : Gujarat

Reported in : AIR2000Guj327; (2000)3GLR2266

... giving Instructions to the Advocate for drafting the Will, Section 30 of the Hindu Succession Act, 1956, clearly enables a Hindu to dispose of by will or other testamentary disposition any property, which is capable of being so disposed of by him. Inaccordance with the provisions of the Indian Succession Act, 1925, or any other law for the time being in force and ... properties in which deceased had merely coparcenary interest along with his two sons namely Chimanlal and Jayantilal. Apart from the fact that the evidence indicates that one of the sons accompanied the testator for giving Instructions to the Advocate for drafting the Will, Section 30 of the Hindu Succession Act, 1956, clearly enables a Hindu to dispose of by will or other testamentary disposition any property ... or other testamentary disposition any property, which is capable of being so disposed of by him. Inaccordance with the provisions of the Indian Succession Act, 1925, or any other law for the time being in force and applicable to Hindus. The explanation to the above provision would read as under :'The Interest of a male Hindu in a Mitakshara coparcenary property or ... Hindu to dispose of by will or other testamentary disposition any property, which is capable of being so disposed of by him. Inaccordance with the provisions of the Indian Succession Act, 1925, or any other law for the time being in force and applicable to Hindus. The explanation to the above provision would read as under :'The Interest of a male Hindu ...

Mar 27 1974

Pachiammal vs. Veerappa Thevar and Ors.

  • Decided on : 27-Mar-1974

Court : Chennai

Reported in : AIR1975Mad131; (1975)1MLJ39

... as follows:--"The expression, 'separate property' may be the antithesis of three other expressions, viz., 'ancestral property', 'coparcenary property' and 'joint family property'. The particular sense in which that expression has been used in Section 3(1) of the Hindu Women's Rights to Property Act has to be determined in the light of the scheme of the Act. The property held by a person as the ... that the Act would operate only on such property of a male Hindu as can be disposed of by Will. The property held by a Hindu male in coparcenary with another is property over which he could have no testamentary powers of disposition and would, therefore, be the subject of Hindu Law of survivorship, and not the Hindu Law of Inheritance, as amended by the Act of 1929 ... in Section 3(1) of the Hindu Women's Rights to Property Act has to be determined in the light of the scheme of the Act. The property held by a person as the last surviving coparcener of a joint family cannot be regarded as 'separate property' within the meaning of Section 3 (1) of the Act. 'Separate property' would be property, in respect of which ... ., 'ancestral property', 'coparcenary property' and 'joint family property'. The particular sense in which that expression has been used in Section 3(1) of the Hindu Women's Rights to Property Act has to be determined in the light of the scheme of the Act. The property held by a person as the last surviving coparcener of a joint family cannot be regarded as 'separate property' within ...

Nov 25 1983

Gangadhar Narsingdas Agrawal Vs. First Wealth-Tax Officer

  • Decided on : 25-Nov-1983

Court : Income Tax Appellate Tribunal (ITAT) - Pune

Reported in : (1984)7ITD864(Pune.)

... Hindu law for disposition and sale of the property. The contention put forth is that inasmuch as the karta can only sell the HUF property or any part thereof for the benefit of the family, this restriction acts as a clog or a fetter for putting the property to sale and that this restrictive factor would depress the market value of the property ... property which is liable to charge under the Act, i.e., the HUF and the powers of the manager or karta of the HUF under Hindu law for disposition and sale of the property. The contention put forth is that inasmuch as the karta can only sell the HUF property or any part thereof for the benefit of the family, this restriction acts ... Act, i.e., the HUF and the powers of the manager or karta of the HUF under Hindu law for disposition and sale of the property. The contention put forth is that inasmuch as the karta can only sell the HUF property or any part thereof for the benefit of the family, this restriction acts as a clog or a fetter for putting the property ... Act. The same considerations cannot, however, apply to a case under the Wealth-tax Act, where the liability to pay wealth-tax is charged upon the net wealth of an assessee. (p. 475) As for the assessee's reliance on Section 108 of the Transfer of Property Act ... of Property Act, 1882.5. Shri Sathe, the learned departmental representative, counters the assessee's claim on several grounds. In the first instance, he contends that on a proper reading of the lease deeds under the Indian Act, no ...

Sep 24 1987

Controller Of Estate Duty Vs. Vipin K. Nagori

  • Decided on : 24-Sep-1987

Court : Income Tax Appellate Tribunal (ITAT) - Ahmedabad

Reported in : (1988)24ITD51(Ahd.)

... disposition or transfer of movable or immovable property of the HUF by its coparcener of his interest in the coparcenary at the time of death or before the death, being contrary to the provision of law as we have already viewed vide which she has become full owner and co-owner having pre-existing right under Hindu Women's Right to Property Act, in the property ... Hindu Women's Right to Property Act, 1937 is repealed on the commencement of Hindu Succession Act, 1956 but the right which was given to her under the Hindu Women's Right to Property Act, 1937 has not been taken away by the Hindu Succession Act, 1956 ; rather the same is extended. Reliance can be placed on Section 6 of General Clauses Act, 1887. Therefore, on the commencement of Hindu Succession Act ... Hindu Succession Act came into force in 1956. The Hindu Women's Right to Property Act, 1937 was repealed by Hindu Succession Act, 1956. Therefore, on the death of Shri Kanaiyalal, which took place in 1971, the widow was not entitled to any right or interest in the property under the Hindu Women's Right to Property Act, 1937. He further indicated that even Sections 6 and 14 of the Hindu Succession Act ...

Jun 30 1969

Govindram Mihamal Vs. Chetumal Villardas

  • Decided on : 30-Jun-1969

Court : Mumbai

Reported in : AIR1970Bom251; (1970)72BOMLR653; 1970MhLJ59

... Hindu Law. The cases under the Hindu Women's Rights to Property Act have no direct bearing upon the interpretation of the provisions of the Hindu Succession Act. They were canvassed before me only with the limited object of indicating an approach to the new statutory Hindu Law. I find that the premises of the Hindu Women's Rights to Property Act and that of the Hindu Succession Act ... Act provides for the testamentary disposition of the undivided interest in the joint Hindu family property belonging to a Hindu Mitakshara coparcenary. What precisely then is the effect of the death of a coparcener upon the pint family property of the coparcenary. According to Mr. Ranade, learned Counsel appearing for the respondent, the effect of the operation of Section 6 of the Hindu Succession Act ... been made under Section 19 of the Hindu Succession Act.26. Before I finally conclude, I may point out that there is considerable difference between the provisions of the Hindu Women's Rights to Property Act, 1937 and the Hindu Succession Act. The Hindu Women's Rights to Property Act, 1937 was enacted to enlarge the ... Hindu Women's Rights to Property Act, 1937 were cited at the Bar. The main purpose in citing those judgments was to suggest an approach to the interpretation of the Hindu Succession Act. Under the provisions of the Hindu Women's Rights to Property Act and particularly Sub-sections (2) and (3) of Section 3, additional rights were conferred upon widows in a joint Hindu family. Before that Act ...

Oct 11 1935

Fidahusein Pirmahomedalli Vs. Bai Monghibai

  • Decided on : 11-Oct-1935

Court : Mumbai

Reported in : AIR1936Bom257; (1936)38BOMLR397

... away the whole of his property.20. Under the Hindu Disposition of Property Act XV of 1916, Section 2 has been framed to validate the testamentary disposition by a Hindu for the benefit of persons not in existence at the date of his death. Section 5 of that Act refers to the Khoja community. ... property. Memons are another sect of Mahomedans similarly converted about four hundred years ago. ' It has been found that they are more orthodox than the Khojas. Many wills by Khojas were produced in evidence to prove the custom and it was held that a Memon could will away the whole of his property.20. Under the Hindu Disposition of Property Act ... Presidency; thus it is well established that on an intestacy the devolution of a Khoja's property is governed by the Hindu law. But here we have not an intestacy, but a disposition by will, and so we must determine the measure of a Khoja's testamentary capacity. In ... of disposing of the whole property by testamentary disposition was not proved. In neither case the question was directly in issue and in subsequent cases this expression of opinion has been treated as obiter. His rigid logic that the Hindus were governed by Hindu law and Mahomedans were ... property by a testamentary disposition. Since 1847, when the well-known case of Kojahs and Memons' Case (1847) Perry O. C. 110 was decided, the law applicable to a dead Khoja has been agitated and a series of cases have laid down beyond doubt that in matters of simple succession and inheritance the Hindu ...

Sep 24 1925

Atmaram Jamnadas Shah and Ors. Vs. Nazir, District Court and Ors.

  • Decided on : 24-Sep-1925

Court : Mumbai

Reported in : AIR1926Bom381

... Hindu Disposition of Property Act, 1916, cannot apply to the present case. It contains no words making it in any way retrospective in its operation, unlike the provisions to that effect contained in Section 2(2) of Madras Act I of 1911 and Government of India Act VIII of 1921. On the contrary, the heading and preamble of the Act ... Act I of 1913 by its Section 2, is not retrospective. No son of Babli was in existence at the time of the testator's death and the provisions in his favour, therefore, entirely fail. Babli, Respondent No. 5, is entitled to Rs. 2,500 in the postscript.Fawcett, J.3. I agree. I think the Hindu Disposition of Property Act ... rule laid down since the Tagore case void, and Atmaram becomes sole residuary legatee. The Hindu Disposition of Property Act (XV of 1916) has no application to the Will which came into effect on ... Act I of 1911 and Government of India Act VIII of 1921. On the contrary, the heading and preamble of the Act show that it is intended only to remove existing disabilities in respect of the power of disposition of property by Hindus, etc., and it is not put in such declaratory language as the Acts ... Act VIII of 1921. On the contrary, the heading and preamble of the Act show that it is intended only to remove existing disabilities in respect of the power of disposition of property by Hindus, etc., and it is not put in such declaratory language as the Acts operating in Madras. Consequently Section 2, in my opinion, only covers the case of a disposition ...

Aug 13 1968

Laxmi and Ors. Vs. Parameshwari Hengsu and Ors.

  • Decided on : 13-Aug-1968

Court : Karnataka

Reported in : AIR1969Kant175; AIR1969Mys175; ILR1968KAR931; (1968)2MysLJ454

... 8 and connected Sections of the Hindu Succession Act, Section 17 making special provisions respecting persons governed by the Aliyasanthana Law. Testamentary succession is dealt with in section 30 of the Hindu Succession Act, which reads as follows:--'30 Testamentary succession,-- (1) Any Hindu may dispose of by will or other testamentary disposition any property which is capable of being ... Act, Section 17 making special provisions respecting persons governed by the Aliyasanthana Law. Testamentary succession is dealt with in section 30 of the Hindu Succession Act, which reads as follows:--'30 Testamentary succession,-- (1) 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 ... 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 (39 of 1925) or any other law for the time being in force and applicable to Hindus. Explanation :--The interest of a male Hindu in a Mitakshara coparcenary property ... interest of a Hindu governed by the Aliyasanthana law in the property of kutumba or kavaru, as the case may be, which descends by intestate succession according to the rules contained in the Hindu Succession Act or is capable of being disposed of by him or her by means of a will or other testamentary disposition is the ...

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