Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1960 (10) TMI 108 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Customary succession to a woman's absolute property, mistaken payment, and statutory revaluation defeated recovery of the deposit. Under the proved community custom, a deceased woman's absolute property devolved on her sons in preference to her daughter, and the daughter was therefore ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Customary succession to a woman's absolute property, mistaken payment, and statutory revaluation defeated recovery of the deposit.

                              Under the proved community custom, a deceased woman's absolute property devolved on her sons in preference to her daughter, and the daughter was therefore not the heir entitled to the deposit. Payment to the daughter's authorised agent did not bind the estate because receipt by an agent cannot validate discharge against the true heirs when the principal lacks entitlement. The mistaken payment claim was made within three years of discovery and was not time-barred. However, the restitutionary claim still failed because the Malayan Ordinance required revaluation by the statutory date, reducing the amount below the recoverable minimum and leaving nothing payable.




                              Issues: (i) whether, under the proved custom governing the community, the monies standing in the name of the deceased woman devolved on her daughter or on her sons; (ii) whether payment of the deposit to the daughter's agent constituted a valid discharge binding on the estate; (iii) whether the plaintiff could recover the amount from the daughter on the ground of mistake and whether the claim was barred by time; and (iv) whether the claim fell within Section 6 of the Malayan Ordinance No. 42 of 1948 so as to restrict or defeat recovery.

                              Issue (i): whether, under the proved custom governing the community, the monies standing in the name of the deceased woman devolved on her daughter or on her sons.

                              Analysis: The evidence did not support any legally significant distinction between different kinds of a woman's absolute property for the purpose of devolution under the community custom. The established custom among the community was that sons succeeded to the mother's stridhanam in preference to the daughter, and the court accepted the prior judicial recognition of that custom. On the materials before it, the deposit represented the mother's absolute property and was therefore governed by the custom of preferential succession in favour of sons.

                              Conclusion: The monies devolved on the sons and not on the daughter.

                              Issue (ii): whether payment of the deposit to the daughter's agent constituted a valid discharge binding on the estate.

                              Analysis: The agent received the money on behalf of the daughter, not in an individual capacity. A receipt by an authorised agent acting professedly for the principal is, in law, a receipt by the principal unless the circumstances show otherwise. Since the daughter was not the heir entitled to the fund, the agent had no authority to receive and discharge the amount as against the true heirs or the estate.

                              Conclusion: The payment to the agent did not bind the estate and did not operate as a valid discharge against the true heirs.

                              Issue (iii): whether the plaintiff could recover the amount from the daughter on the ground of mistake and whether the claim was barred by time.

                              Analysis: The payment was made under the mistaken assumption that the daughter was the heir entitled to the money. The court found no evidence to sustain the contrary finding that the payment was not bona fide or was not made under mistake. The cause of action to recover arose when the mistake was discovered, and the suit was instituted within three years thereafter. Accordingly, the claim was not barred by limitation.

                              Conclusion: The payment was made under mistake and the claim was within time, but recovery still failed on the application of the Malayan Ordinance.

                              Issue (iv): whether the claim fell within Section 6 of the Malayan Ordinance No. 42 of 1948 so as to restrict or defeat recovery.

                              Analysis: The obligation to refund money paid under mistake was treated as a debt arising during the occupation period. As it was not a time-essence contract debt, revaluation had to be made with reference to the statutory date. On such revaluation, the amount fell below the minimum recoverable threshold fixed by the Ordinance, with the result that no amount was payable.

                              Conclusion: The claim was governed by Section 6 of the Ordinance and no sum was recoverable from the daughter.

                              Final Conclusion: The appeal failed in its entirety, and the dismissal of the suit was affirmed without costs.

                              Ratio Decidendi: Where community custom governing a woman's absolute property gives sons preferential succession, payment to an agent of a person not entitled to the fund does not discharge the debtor against the true heirs, and a restitutionary claim arising during the occupation period may be defeated if the governing revaluation statute reduces the amount below the statutory minimum.


                              Full Summary is available for active users!
                              Note: It is a system-generated summary and is for quick reference only.

                              Topics

                              ActsIncome Tax
                              No Records Found