Court : Chennai
Decided on : Nov-08-1994
Reported in : (1995)1MLJ207
..... learned counsel appearing for the appellant would on the other hand argue that the provisions of order 21 of civil procedure code do not apply to sales under partition act and section 7 of the partition act recognises distinction between the sales under the partition act and sales in execution of decrees and that the procedure in respect of the latter is to be adopted only as far as practicable ..... upon the decision reported in the official receiver, salem v. c.b. samanthagam ammal 1979 t.l.n.j. 354, wherein our high court has held the partition act itself has contemplated stipulation of certain special terms and conditions when sales are effected under the act and it cannot be contended only the provisions made under order 21, rules 84, 85 and 86 of civil procedure code ..... the preliminary decree and submitted a report to that effect. on the said report, the second defendant filed an application for directing the commissioner to auction the property among the parties. the suit and sought permission to bid at the auction. the said application was allowed. writ the commissioner conducted the sale, the second defendant's bid for rs. 1 ..... the village. publication was also made regarding the sale. only on seeing the same, the sixth respondent participated in the auction. the allegation that the commissioner has demanded rs. 5,000 as caution deposit is improper and is not correct since it has been made only to enable the actual intending purchaser to participate in the auction. there is no .....Tag this Judgment!
Court : Chennai
Decided on : Mar-29-1994
Reported in : 213ITR119(Mad)
..... the bigger hindu undivided family. each male member can constitute a separate hindu undivided family of his own. srinivasan was a minor. as per the fiction created under section 171 of the act even after the partial partition, the bigger hindu undivided family continues in which the minor son is also a member. so far as balasubramanian is concerned, he separated his branch consisting ..... hindu undivided family and also karta of the smaller hindu undivided family. while answering a similar question, the bombay high court in the case of cit v. m. m. khanna : 49itr232(bom) held as under (headnote) : 'where a hindu joint family consists of branch families each of the branch families may possess property which constitutes the joint family property of that ..... belong to the joint family and income from it was assessable in the hands of buddanna as income of the undivided family. 11. in m. s. m. m. meyyappa chettiar v. cit : 18itr586(mad) , it was held that (at page 597) : 'if the family while continuing joint parts with some of its property either to a member or members or ..... of the hindu undivided family consisting of himself, his wife and his minor daughters. learned counsel further pointed out that under the income-tax act, there is no impediment for balasubramanian to be the karta of the bigger and smaller hindu undivided families. 5. we have heard the rival submissions. the points that arose for consideration in these references are : (i) whether the .....Tag this Judgment!
Court : Allahabad
Decided on : Jul-25-1994
Reported in : (1995)125CTR(All)146; 211ITR738(All); 77TAXMAN320(All)
..... assessment order for the assessment year 1970-71 annexed at serial no. 5 to the writ petition, it was during the course of this assessment that the order recognising the partition was passed under section 171 of the act on november 27, 1971. the hindu undivided family that came into existence on the partition held on october 15, 1964, in the bigger hindu undivided family, is ..... law.13. in cit v. ganeshi lal sham lal , the punjab high court while dealing with an identical ..... liable and notwithstanding anything contained in clause (2) of section 10, be jointly and severally liable for the tax on the income so assessed.' 12. the aforesaid provisions indicate that an order under section 171 is a judicial order to be passed after full and detailed enquiry and is to be binding between the parties till the same is set aside in accordance with ..... provision in section 25a of the indian income-tax act, 1922, held that the reassessment under section 34 of the 1922 act could not be made ignoring the earlier order .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jul-06-1994
Reported in : (1995)109PLR414
..... their possession on the whole area, represented that there should be no partition of the joint khata. this led to the filing of representations and counter-representations by the co-owners and ultimately the director. consolidation exercising powers under section 42 of the 1948 act directed that joint khewat could not be partitioned without the consent of all share-holders. aggrieved, some of the co ..... in denotification dated january 6, 1981. it is also pleaded that when draft scheme was prepared and published on august 5, 1987, objections were invited and dealt with as per law. it is further pleaded that the rights of parties were to be determined in accordance with the latest jamabandi and the consolidation staff was only competent to go by ..... of those who had been cultivating larger part of the land as tenants than their ownership since long and that regular procedure regarding the partition of the joint khata is always available to the parties under the land revenue act after the completion of consolidation operations in the village. the state also took objection that the consolidation authorities were not bound to ..... partition the joint khewat. the stand of the state, as reflected above, was repelled and it was observed thus:-'as is provided in the scheme .....Tag this Judgment!
Court : Chennai
Decided on : Jan-12-1994
Reported in : 209ITR164(Mad)
..... which was assessed till then as undivided, such family would continue to be liable to be assessed under the act as if no such partial partition had taken place. partial partition has been defined in that section, as a partition, which is partial as regards the persons constituting the hindu undivided family, or the properties belonging to the hindu undivided family ..... have the meaning assigned to it in clause (b) of the explanation to section 171 of the income-tax act. 3. sub-section (9) of section 171 of the income-tax act contains a similar provision for the purpose of the income-tax act. under that sub-section also, if a partial partition takes place after december 31, 1978, among the members of a hindu undivided family, ..... of section 20a of the wealth-tax act and for consequential orders. 6. in w. p. no. 6049 of 1983, the petitioner, a member of the hindu undivided family, was an assessee under the wealth-tax act. the family held a deposit of rs. 66,026 with m/s. v. v. vennia perumal and sons, virudhunagar. the above deposit was subjected to a partition on ..... in this case and hold that section 20a of the wealth-tax act is unconstitutional and invalid. hence we allow these two writ petitions and direct the respondents to take appropriate proceedings recognising the partial partition effected by the members of the hindu undivided families in these two cases. the writ petitions are accordingly allowed. the parties will, however, bear their respective .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-04-1994
Reported in : ILR1994KAR2466; 1994(4)KarLJ42
..... language until the parliament by law otherwise provides. the official languages act came into force on 26-1-1965. under section 5 of the said act, a translation in hindi published under the authority of the president in the official gazette of any central act, order, rule, regulation etc., issued under the constitution or under any central act shall be deemed to be the authoritative text thereof in hindi ..... rules. this contention, in our opinion, has to be rejected in limine since there cannot be any estoppel against the constitution and the principle can have no application to representations made regarding assertion or enforcement of fundamental rights. there can also be no waiver of fundamental rights as no citizen can barter away the rights conferred upon him by the ..... circumstances both the questions arising in this petition are answered in the negative.29. in the result, the writ petition is dismissed. rule is discharged. in the circumstances, the parties shall bear their own costs.soon after the pronouncement of the order, sri. gopal hegde, learned counsel for the petitioner, sought leave to file an appeal before the supreme ..... the commuted portion of the pension on that account as indicated in the pay slips. thereafter, there was correspondence between the parties in which the petitioner maintained that the commuted portion of the pension is not deductible under the 1986 rules as the same had ceased to be pension once the commuted value thereof is received by the petitioner. it .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Jul-22-1994
..... present case, it is seen that on the partial partition of the hindu undivided family, each member became entitled to receive a l/5th share of profit or loss in the firms as stipulated. the aforesaid l/5th share was not allotted on account of any contract as envisaged under section 5 of the partnership act but flowed from rights of male members acquired by ..... to have come into being to invoke the provisions of section 64(1)(i) of the act.32. in the case of mahendrasingh mohansingh  123 itr 938 (guj), the members after the partition entered into an agreement. clause (2) of the said agreement provided as under (at page 944) : "(2) in consideration of the parties of the second and third parts having permitted the ..... in favour of the members prior to the partition, the accountant member held that no sub-partnership came into existence. he directed that appeals of the revenue be dismissed.23. in the aforesaid background, the difference has been referred to me under section 255(4) of the income-tax act.24. i have heard both the parties on the question referred to me. the learned ..... fours and accordingly it was contended that the proposed order of the learned accountant member should be endorsed.25. i have given careful thought to the rival submissions of the parties and have examined the proposed orders of the learned members in the light of those submissions. in the case of narinder kumar  177 itr 515, their lordships of the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-16-1994
Reported in : (1994)107PLR244
..... . on the basis of the above charges, inquiry officer conducted the enquiry and after examining the oral and documentary evidence adduced by the parties, vide his report dated 5.5.1979, annexure p5, held that the insurance cover note was actually issued on 22.10.1976, that is, after it was known ..... 11.45 a.m.'in the opinion of the senior divisional manager of the insurance company, the appellant, the above act of narinder mohan arya, is an act of misconduct which falls under sub-rule (1), (5) and (20) of rule 4 of the general insurance (conduct, discipline and appeal) rules,1975 (hereinafter referred to ..... he case and should have dismissed the writ petition.13. on careful scrutiny of the contentions raised before us by the learned counsel for the parties, we are of the opinion that the findings recorded in civil proceedings will operate on principle analogous to rcs-judicata and at any rate it ..... said order.12. as against this. mr. surya kant appearing for narinder mohan arya, argued that the finding of the civil court, between the parties and particularly between the defendants inter se that the insurance cover note being not ante-dated and it was executed on 21.10.1976, must operate ..... has any personal interest in the financial affairs of the appellant.'.....this admission on the part of the insurance company also unmistakably indicates that the parties went on trial in both the proceedings on the premise that the insurance company is a government of india undertaking and if that is so. .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-08-1994
Reported in : 215ITR229(Bom)
..... finance act, 1963 (referred to as the 'qualifying income'), has to be computed in accordance with the provisions contains contained therein. in that view of the ..... where an assessee referred to in clause (i) of sub-section (5) of section 2 of the finance act, 1963 (xiii of 1963), exports any goods or merchandise out of india, the amount of the profits and gains derived from such exports with reference to which deduction of tax is admissible under that sub- section (hereinafter referred to as the qualifying income) shall be computed ..... the provisions of the act.' 4. a conjoint reading of section 2(5)(i) of the finance act, 1963, and rule 2 of the income-tax (determination of export profits) rules, 1963, makes it abundantly clear that the amount of profits and gains derived from exports with reference to which deduction of tax is admissible under clause (i) of sub-section (5) of section 2 of the ..... observations have no bearing on the computation of profits and gains derived by the assessee from the exports for the purpose of allowability of deduction of tax admissible under section 2(5)(i) of the finance act, 1963. the income-tax officer was, therefore, bound to compute the amount of profits and gains derived from such exports strictly in accordance with the provisions .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Aug-12-1994
Reported in : (1994)50ITD105(Asr.)
..... next friend or guardian for the suit--(1) every application to the court on behalf of a minor, other than an application under rule 10, sub-rule (2), shall be made by his next friend or by his guardian for the ..... or more of the parties to the suit, or out of any fund in court in which the minor is interested, or out of the property of the minor and may give directions for the repayment or allowance of such costs as justice and the circumstances of the case may require. (a, ap, k, knt, mp, m). r. 5. representation of minor by ..... to file such a claim, did not arise on the facts and circumstances of the case. the income-tax officer further failed to prove that the partition was made or rights and title passed to the parties on a date anterior or subsequent to september, 1974.19. the learned judicial member accordingly directed the assessing officer to accept the claim of the ..... be, under this act and not by survivorship." "14. (1) any property possessed by a female hindu, whether acquired before or after the commencement of this act, shall be held by her as full owner thereof and not as a limited owner." 5. a careful perusal of these sections would show that, as soon as shri ved parkash died, his share in the deemed partition would .....Tag this Judgment!