Income Tax Act, 1961, Section 2(47)(v), Transfer of Property Act, 1882, Section 53A, Registration Act, 1908, Section 17, 49 -- Capital gain - Liability to pay tax - Applicability of doctrine of part performance u/s.53A of T.P.Act - By Registration (Amendment) Act, 2001, if agreement like Joint Development Agreement (JDA) is not registered, then it shall have no effect..........
Income Tax Act, 1961, Section 2(47)(v), 45, 48 -- Liability to pay tax - Object of S.2(47)(vi) of the Act appears to be to bring within the tax net a de facto transfer of any immovable property - Transaction which enables the enjoyment of immovable property must be enjoyment as a purported owner thereof - A reading of JDA would show that the owner continues to be the owner..........
Transfer of Property Act, 1882, Section 106 -- Lease deed - Notice - Suit for possession - Once there exists landlord and tenant relationship between parties and rate of rent is above Rs.3500/- p.m in Delhi and there is no registered lease deed for tenanted premise, then, by serving notice u/s 106 of the Act suit for possession can be filed - Infact, there is no need of..........
Civil Procedure Code, 1908, Order 21, Rule 6, Civil Procedure Code, 1908, Order 21, Rule 90 -- Transfer of decrees for execution - Omission to use prescribed format for issuing transfer certificates - Does not amount to any material irregularity within the meaning of O.21.R.90 of CPC and as such it could not be made a ground for dismissal of execution proceedings pending..........
Service -- Post of Assistant Engineers - Recruitment by way of transfer - All civil Draftsmen including Overseer made eligible for promotion by way of transfer under Tamil Nadu Engineer Service Special Rules, 1985 - Differentiation of grades of Draftsmen had been done away by 1985 Rules - Respondents, held, justified in filing up post of assistant Engineers by way of..........
Service -- Post of Assistant Engineers - Direct recruitment - Out of 100 posts, 75% posts have to be filled up by way of direct recruitment - Incumbents holding post in Public Works Department of Overseers or Junior Engineers after serving 1 year become eligible to stake their claim to post of direct recruitment - It cannot be said that said incumbents illegally usurped..........
Transfer of Property Act, 1882, Section 54 -- Sale deed - Plea of misrepresentation and undue influence in execution of sale deed - Presumes that person was knowing the fact that he executed the deed and he is claiming either a mistaken fact or undue pressure by someone else in transaction - Said plea itself would show that he was having a full knowledge of transaction of..........
Transfer of Property Act, 1882, Section 54 -- Sale deed - Challenged by Power of Attorney of original owner - Not valid in the absence of original owner not coming forward to challenge the same...........
Transfer of Property Act, 1882, Section 54 -- Sale deed - Challenge as to - Plea of no, payment of consideration - Sale deed executed jointly in the name of defendant nos. 1 & 2 - Plea of no, payment of consideration taken only on the ground that defendant No.1 was minor at the time of execution of sale deed, and therefore he was possibly not having any money to pay the..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Eviction suit - Amendment sought to incorporate the words `along with structure' - Plaintiff merely wants to rid the plaint of this vagueness by incorporating a specific averment in description that suit premises consists of plot of land with structure - Omission was due to typing mistake - Defendant's..........
