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Citedby 132 docs - [View All]
Swanston Multiplex Cinemas P.Ltd vs The State Of Maharashtra & Ors on 21 October, 2008
M.Bojji Raju vs State Of Andhra Pradesh Rep. on 4 June, 2009
Pan India Paryatan Limited, A ... vs The State Of Maharashtra Through ... on 19 December, 2006
Liberty Talkies & Ors vs State Of Gujarat on 21 January, 1971
Alladi Kuppuswamy vs Controller Of Estate Duty on 5 December, 1969

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[Complete Act]
Central Government Act
Section 3 in The Estate Duty Act, 1953
3. Interpretation.
(1) For the purposes of this Act,--
(a) a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if he were sui juris, enable him to dispose of the property;
(b) a disposition taking effect out of the interest of the deceased shall be deemed to have been made by him, whether the concurrence of any other person was or was not required;
(c) money which a person has a general power to charge on the property of another person shall be deemed to be an interest in that property of which the former has power to dispose;
(d) the domicile of a person shall be determined as if the provisions of the Indian Succession Act, 1925 , (39 of 1925 ) on the subject applied to him.
(2) In Parts II and III of this Act, any reference to any interest disposed of, policy of insurance effected, annuity or other interest purchased or provided or to any gift, settlement, disposition or transfer of property made, shall be construed as including any such interest, policy, annuity, gift, settlement, disposition or transfer, as the case may be, whether it was disposed of, effected, purchased or provided, or made before or after the commencement of this Act.
(3) 1[ For the avoidance of doubt, it is hereby declared that references in this Act to property passing on the death of a person shall be construed as including references to property deemed to pass on the death of such person.]
1. Ins. by Act 17 of 1954, s. 4 (with retrospective effect).
(4) 1[ Any reference in sections 9, 11 and 33 to public charitable purpose or purposes in relation to a gift made or disposition or determination of an interest effected or suffered on or after the 1st day of April, 1964 shall be construed as not including a purpose the whole or substantially the whole of which is of a religious nature.]