Court : Kerala
Decided on : Jul-07-2005
Reported in : AIR2006Ker26; I(2006)DMC155; 2005(4)KLT1
..... it would be rank injustice to the father to be shouldered with the paternity of a particular child.47. all that apart, the history of hindu law as noticed above, would show that the uncodified hindu law had its diversities and complex situations where polygamy was practised, though only a second marriage was recognised, that too, under certain conditions, and illegitimate ..... speak swallowed, digested, and assimilated something from all creeds. the apex court, in cwt v. r. sridharan, : 104itr436(sc) , quoted mulla on principles of hindu law, to notice that the word 'hindu' does not denote any particular religion or community. during the last hundred years and more it has been a nomenclature used to refer comprehensively to various categories of ..... act, section 4 thereof prescribes that the act would have an overriding effect on any text, rule or interpretation of hindu law or custom or usage that was part of hindu law immediately before the commencement of the act. all laws in force immediately before the commencement of the act, in so far as they are inconsistent with the provisions of the ..... singhi, : 83itr720(sc) , whatever be the position before the amendment and codification of major branches of hindu law by the four statutes i.e. the hindu. marriage act, 1955, the hindu succession act, 1956, the hindu minority and guardianship act, 1956 and the hindu adoptions and maintenance act, 1956, the undisputed position is that even if the religions are different, what is common .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-27-2005
Reported in : AIR2005Bom375; 2005(3)ALLMR251
..... time of suit; burden lies heavily on reversioner to rebut the strong presumption in favour of validity of the adoption. the supreme court considered article 512 of the mulla's hindu law, 13th edition as under : 'but when there is a lapse of 55 years between the adoption and its being questioned, every allowance for the absence of evidence to prove ..... records are continuously in his name. the adoption deed is a registered deed wherein it is specifically mentioned that the adoption is as per the provisions of the then prevailing hindu law and customs of the community. specific wordings in that regard in the adoption deed are:'adoption was done as per the rituals approved and prescribed by ..... subhadra [adopted marutrao son.] baburao dilip pratap ranjana vandana lata ujwala sunita [devayani] ------------------------------------------------------------5. the main contention of mr. godbole was that if the parties were kshatriyas as per law, then existing krishnabai could not legally adopt her daughter's son. secondly, according to him, krishnabai had already adopted one sakharam mane and this fact was proved from gift deed ..... and, daughter's son could not be taken in adoption and, therefore, this adoption is void ab-initio and, therefore, mr. godbole carved out the aforesaid three substantial questions of law as the basis for his submissions. 4. i heard mr. godbole, appearing for the appellants and mr. walawalkar, appearing for the respondents. they took me through the entire records, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-06-2005
Reported in : AIR2005SC2587; 2005(5)ALLMR(SC)762; 2005(4)ALT28(SC); 2005(2)AWC1905(SC); 2005(2)BLJR1290; 100(2005)CLT766(SC); JT2005(5)SC234; (2005)4MLJ63(SC); (2005)141PLR334; RLW2005(3
..... the privy council judgment (supra). the objects and reasons for enacting section 25 read as under :' a murderer, even if not disqualified under hindu law from succeeding to the estate of the person whom he has murdered, is so disqualified upon principles of justice, equity and good conscience. the ..... )14mlj297 , their lordships reject, as did the high court here, any such distinction. the theory of legal and equitable estates is no part of hindu law, and should not be introduced into discussion. the second question to be decided is whether the title can be claimed through the murderer. if this ..... with his adoptive father as regards the ancestral properties of the letter.'20. the concept of coparcener as given in the mitakshara school of hindu law as already mentioned above, is that of a joint family property wherein all the members of the coparceners share equally. in this connection ..... what he already owns in the aggregate. surviving coparceners are not therefore, the legal representatives of a deceased coparcener'.17. in n.r. raghavachariar's hindu law principles and precedents ' 8th edition (1987) at page 230 under the heading 'rights of coparceners' it is said thus:-'the following are the rights ..... survivorship that in which they had during the deceased's lifetime a common interest and a common possession.'15. likewise, s.v. gupta, author of hindu law, vol. 1, third edition (1981) at page 162, the learned author deals with the rights of a coparcener. he says thus:-'until partition, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-28-2005
Reported in : AIR2005SC3081; 2005(5)ALLMR(SC)861; 2005(3)AWC3055(SC); (SCSuppl)2006(1)CHN18; JT2005(6)SC429
..... property or an interest in immovable property. in krishnabhat bia hiragange v. kanabhat bia mahalbhat etc. 6 bom hcr 137 after referring to various texts of hindu law and the commentaries of english commentators thereon, a division bench of the bombay high court held as under :although, therefore, the office of a priest ..... :'that religious offices can be hereditary and that the right to such an office is in the nature of property under the hindu law is now well established. a full bench of the calcutta high court in manohar v. bhupendra air 1932 cal 791 has laid down in respect ..... wherein it was observed 'that religious offices can be hereditary and that the right to such an office is in the nature of property under the hindu law is now well established.' in the said judgment, this court has relied on a full bench judgment of the calcutta high court while observing as under ..... not allowed to be archak of the temple. objection was taken about the maintainability of the suit. reliance was placed on section 73 of the hindu religious and endowments act by the defendants in support of objection regarding maintainability of the suit. the said section had provision similar to the one ..... (1936) lr 63 ia 448 and bhabatarini v. ashalata (1943) lr 70 ia 57. in a recent judgment of this court reported as the commissioner, hindu religious emdowments, madras v. sri lakshmindra thirtha swamiar : 1scr1005 this view has been reiterated and extended to the office of a mahant. on the .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-23-2005
Reported in : 2005(2)ESC1522
..... that once the term of committee of management expires, it becomes defunct. ....' without referring to specific provision of u.p. intermediate education act, regulations framed thereunder or the 'bye laws' of the society owning the college or particular provision of duly approved scheme approved scheme to' administration of the college (contemplated under ufie act), is too wide to entertain in ..... any provision contemplating such a situation under legal fiction.15. with respect, we are unable to subscribe to the above 'settled' preposition such an observation is neither contemplated in law nor there is judicial precedent to that effect such a conclusion is perverse and conjectural.16. on the contrary, in absence of a specific statutory provision, a committee of ..... 's judges were void and should, therefore, be set aside. the high court rejected the contention on the ground that the additional sessions judges had held their offices under lawful authority and not usurpers and, therefore, the judgements rendered by them were valid and could not be questioned in collateral proceedings. against the judgment of the high court the ..... resignation tendered by smt. manju saraswat because the authorized controller was not in office at the relevant time when the voluntary resignation was accepted by the managing committee which was lawfully discharging the duties and functions of the managing committee .............'(4) in 1968 a.l.j 877 jai kumar v. state a full bench of this court by majority held .....Tag this Judgment!
Court : Chennai
Decided on : Apr-06-2005
Reported in : AIR2005Mad274; 2005(2)CTC401; (2005)2MLJ385
..... continue in possession. it is to be noted with deep distress that the appellant which is a well known public sector undertaking has blatantly violated the law and continued in possession of the suit property for 16 years beyond the term of its lease. we are indeed very sad to note that a ..... this is most improper and cannot be appreciated by this court, particularly since the appellant which is a public sector undertaking must know how to respect the law.4. the suit, from which this appeal has arisen, was filed by the respondents for recovery of vacant possession of the property in dispute and for ..... sector undertaking viz. hindustan petroleum corporation limited which is the appellant before us. surely, the appellant had knowledge of the law and cannot claim ignorance of law.11. there is no substantial question of law involved in this case. moreover we find that the judgment of the court below is eminently just and proper and in ..... public sector undertaking has behaved in this manner. in this country the rule of law prevails and public sector undertakings are subordinate to law and not above the law. in this case, the appellant which is a public sector undertaking has taken the law into its own hands, which was most unfortunate and unjustified.10. it may ..... accordance with law. we find no merit in this appeal and it is dismissed. no costs. c.m.p. no. 3701 of 2005 is dismissed. 12. .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-30-2005
Reported in : (2005)94ITD183(Delhi)
..... on sale of non-convertible portion of 785 pcd will be allowed as short-term capital gain and the same shall be allowed to be set off in accordance with law.Tag this Judgment!
Court : Supreme Court of India
Decided on : May-05-2005
Reported in : AIR2005SC2350; JT2005(5)SC161; 2005(2)KLT822(SC); (2005)3MLJ151(SC); (2005)5SCC162; 141STC298(SC); 2006STR337
s.n. variava, j.1. this appeal is against the judgment of the karnataka high court dated 19th november, 1999. 2. briefly stated the facts are as follows:the appellants carry on the business of real estate development and allied contracts. they are having their office at bangalore. they enter into development agreements with owners of lands. thereafter they get plans sanctioned. after approval of the plans they construct residential apartments and/or commercial complexes. in most cases before they construct the residential apartments and/or commercial complexes they enter into agreements of sale with intended purchasers. the agreements would provide that on completion of the construction the residential apartments or the commercial complex would be handed over to the purchasers who would get an undivided interest in the land also. the owners of the land would then transfer the ownership directly to the society which is being formed under the karnataka ownership flats (regulation of promotion of construction, sales, management and transfer) act, 1974.3. the question which arises for consideration is whether the appellants are dealers and are liable to pay turnover tax under the karnataka sales tax act.4. the appellants filed returns showing nil liability to pay tax on the footing that there was no transfer of any property in goods either by itself or by virtue of any works contract. the adjudicating authority did not accept their contention and passed an assessment order .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jul-22-2005
Reported in : (2005)97TTJ(Delhi)372
..... with the direction to grant benefit, either of indexation or of the proviso to section 112(1) of the act, as may be desired by the assessee, in accordance with law. to reiterate, the ao will take care to see that 20 per cent tax rate is made applicable where indexation is claimed and 10 per cent tax rate is applied ..... not allowed in the intimation under section 143(1), it can be allowed under section 154, since this is a mistake of overlooking the provisions, amounting to a mistake of law, which is apparent from the record.7. on the other hand, the learned departmental representative is of the view that in the facts and circumstances of the present case, there ..... the proviso to section 112(1) of the it act ought to have been allowed; that wrong calculation of tax on capital gain by the ao amounted to a mistake of law, which deserved to be rectified; and that while levying tax on capital gains as declared by the assessee in her return, the proviso to section 112(1) of the act .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Nov-30-2005
Reported in : (2007)106TTJ(Pune.)741
..... ) naturally cannot be applied to royalty income which is covered only under clause (vi). the word "royalty" has also been described in black's law dictionary to mean compensation for the use of property, usually copyrighted material or natural resources, expressed as a percentage of receipts from using the property or ..... same has to be interpreted as written in the statute.we will discuss in the following paras, the charging section as well as also discuss the law applicable in respect of interpretation of statute. likewise, the decision of gursahai saigal v. cit (supra) also deals with rule of construction and held ..... right of appeal very much lies in such matter and the arguments of learned departmental representative are ill-founded and against the accepted principle of law as laid down by several authorities.20.1 after duly considering the series of decisions cited from the side of the revenue and have also ..... examined their applicability on the issue in hand, now we proceed to examine the case law cited from the other side, i.e., the respondent-assessee.21. at first, mr. khare, the learned counsel has strongly relied upon the ..... was agitating that the assessee was not the absolute owner of the rights at that point of time. the hon'ble third member has discussed at length several case law, few of them are worth reproduction, namely, graphite vicarb india (supra), dcm ltd. (supra), citizen watch co. v. iac (1984) 148 itr 774 .....Tag this Judgment!