TMI Blog1969 (12) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... of the deceased as property deemed to pass on his death under section 9 - - - - - Dated:- 8-12-1969 - Judge(s) : G. K. GOVINDA BHAT., B. VENKATASWAMI. JUDGMENT The question referred at the instance of the assessee under sub-section (1) of section 64 of the Estate Duty Act, 1953, for our opinion is : " Whether on the facts and in the circumstances of the case, the amount of Rs. 50,111 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Deputy Commissioner of Chitaldurg. The said cheques were issued towards the balance amount promised by him for the construction of the general hospital building. The Deputy Commissioner, for reasons best known to him, delayed the encashment of the cheques ; one cheque was encashed on 16th August, 1956, and the other was encashed on 10th September, 1956. As stated earlier, Murigappa Chigateri die ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w taken by the Central Board of Revenue on the facts of the case is erroneous. Murigappa Chigateri had promised to make a donation of Rs. 1,00,000 in consideration of the Government naming the hospital after the donor. Pursuant to the promise of a donation, if the Government or any other body undertakes any work, it cannot be said that the person who has made the promise of a donation can revoke h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the dates of the receipt of the cheques and in law the dates of pay ments were the dates of the delivery of the cheques ". The above statement of the law was reiterated by the Supreme Court in Jiwanlal Achariya v. Rameshwarlal Agarwalla, wherein it has been stated that where that payment is cheque and is unconditional and it is honoured, the payment is on the date on which the cheque was deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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