1971 (9) TMI 182

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....th him) For the Respondent : Rameshwar Nath, Advocate, of Rajinder Narain and Co. JUDGMENT HEGDE J.- Civil Appeal No. 1436 (NT)/71 is by special leave and Civil Appeal No. 1237 of 1969 is by certificate. The latter appeal has become infructuous because the certificate by which it was brought is not supported by any reason. Hence, the appellant had to apply and obtain special leave from....

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....ma and Rugmini Amma. After the death of Unniammalu Amma, her two daughters appear to have effected a partition on June 7, 1961, of some of the properties bequeathed to them under the will of their mother. Two items of properties which had been bequeathed to them, namely, a cinema theatre building with machinery and a building called police quarters, were not divided between them. These two ladies ....

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....; person ' includes a Hindu undivided family or a company or an association or a body of individuals or persons, whether incorporated or not. " Section 3 is the charging section. It says " subject to the other provisions contained in this Act, there shall be charged for every (assessment year) commencing on and from the 1st day of April, 1958, a tax (hereinafter referred to as gift-tax in resp....

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....and not as joint tenants. Each one must be held to have made a gift of her share of the property though the gift is made through one single document. It is surprising that the Income-tax Officer or the Appellate Assistant Commissioner or the Tribunal should have ever thought that the gift in question was by an association or by a body of individuals. The Gift-tax Act did not change the general law....