TMI Blog1971 (9) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 this court for appealing against the judgment of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 gifted those buildings to their brother, Sri Rajan Menon, by means of a gift deed dated June 8, 1961. The question for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 respect of the gifts, if any, made by a person during the previous year (other than gifts made before the 1st day of April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relating to the rights of property. It merely sought to tax a gift of the property owned by a person. As mentioned earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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