31 December 2019
SUPREME COURT IN RAM CHARAN DAS V. GIRJANANDINI DEVI AIR 1966 SC 323 AND IN THE CASE OF KRISHNA BIHARI LAL V. GULAB CHAND Summarised Judgement Apart from the Income Tax Act, 1961, the word family has no where been defined. The courts have in addition to the aforesaid definition given a wider meaning to the word family, to exclude persons who have common tie or relation to be a part of family. The Hon'ble Supreme Court held that the word family had a much wider meaning. The court in Paragraph 7 h...
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CBDT Directed officials to Dispose of 5-year-old pending cases – 31-12-2019 The sources said about 31,000 cases worth about Rs 500 crore are pending before the commissioner of income tax (I-T) (appeals) for more than five years and have been stayed by the judicial authorities. The apex body wants to make this “nil” by March 31, 2020. To unlock revenue and improve litigation management, the Central Board of Direct Taxes has directed officials to dispose of cases which are pending at the commissio...
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MADRAS HIGH COURT PERIYASWAMY VS INSPECTOR, VIGILANCE AND ... ON 23 MARCH, 1999 Summarised Judgement Facts of the Case: Periyasamy, the appellant herein was employed as a Revenue Inspector in Revenue Department, Vangal Firka, Karur Taluk, Trichy District. The Special Judge at Richy by his judgment dated 28-4-1987 in S.C. No. 2 of 1986 convicted the appellant under Section 161, I.P.C. and Section 5(2) read with 5(l)(d) of the Prevention of Corruption Act, 1947 and sentenced him to undergo impriso...
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ALLAHABAD HIGH COURT MISS. TALAT FATIMA HASAN VS HIS HIGHNESS NAWAB SYED MURTAZA ... ON 31 JULY, 1996 Summarised Judgement Introduction This suit for partition of moveable and immoveable properties left by late Syed Raza Ali Khan, Nawab of Rampur, rendition of accounts of income, profits, usufructs and benefits from the said property, and decree for pendente lite and future mesne profits, was filed by the plaintiff in the Court of District Judge, Rampur in the year 1972. Facts of the Case: In sh...
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SUPREME COURT OF INDIA VELAMURI VENKATA SIVAPRASAD ... VS. KOTHURI VENKATESWARLU (DEAD) BY ... DATED : 24.11.1999 Summarised Judgement Introduction : The Judgment of the Court was delivered by BANERJEE, J. Some specific questions arise for determination in this appeal by the grant of special leave against a Bench decision of the Andhra Pradesh High Court : Firstly, whether re-marriage of a widow prior to Hindu Succession Act, 1956 would divest her of even the limited ownership of her deceased hu...
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UNIQUE COMPLEXITIES OF INDIAN SUCCESSION LAWS Introduction By some estimates, the Indian diaspora is the largest in the world, with more than 30 million people of Indian origin living outside the country. Many of these people retain some connection with India through their nationality or ownership of assets, especially real estate. Consequently, global estate and succession planning invariably involves elements of Indian succession law. Indian succession rules are complex and multi-layered and m...
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LETTER OF ADMINISTRATION UNDER SUCCESSION LAW One of the most important decisions a person must make when preparing his or her Will is who to appoint as executor or executors. An executor appointed under a Will, in effect, stands in the testator’s place after death. Similarly, an administrator stands in the place of the deceased even though he or she is appointed by the court. An executor is usually appointed by name in the Will. An executor may also be appointed by implication from the wording...
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BOMBAY HIGH COURT SHRI VISHAL S/O UTTAMRAO DESHMUKH VS THE STATE OF MAHARASHTRA AND ... ON 27 JUNE, 2016 - LHR Summarised Judgement (Scroll for Complete Judgement) Introduction: The Petitioner in this petition has specifically challenged the order of issuance of process dated 08.10.2013 by which the learned Magistrate has taken cognizance of Regular Criminal Case No.253/2013 and by a short order of a single paragraph has held that an offence punishable under Sections 193, 417, 418 and 420 of the...
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WEDDING AND SUCCESSION PLANNING The Impact Of Marriage On Inheritance Rights Of Hindus A wedding is after all a momentous occasion in a person’s life, and planning is key. It might be safe to say, however, that the thought of how marriage will impact one’s inheritance rights and succession planning in anticipation are usually not top of the list. We discuss this important but rarely discussed topic the effect of marriage on inheritance rights and planning in anticipation of marriage. As this is...
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MADRAS HIGH COURT PALANIA PILLAI AND ANOTHER VS STATE ON 19 JANUARY, 1990 - LHR Summarised Judgement (Scroll for Complete Judgement) Introduction: The appellants Palania Pillai and K. Rasheed Ahmed were tried in C.C. No. 11 of 1985 on the fire of the IX Additional Special Judge, Madras, for offences punishable under S. 5(1)(d) read with S. 5(2) of the Prevention of Corruption Act and S. 161, I.P.C. The second appellant was charged with the aid of S. 109, I.P.C. Both the appellants were found gui...
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