Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 1928 (12) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1928 (12) TMI 4 - HC - Indian Laws

Issues:
1. Claim for specific sums held by widow of banker and moneylender.
2. Validity of alleged gifts to deceased's daughter.
3. Interpretation of legacy and its utilization for purchase of a house.
4. Application of the rule of damdupat to interest allowed.

Analysis:
1. The appellant claimed specific sums held by the widow of a banker and moneylender. The appellant, being the only son and youngest child of the deceased Mahadevi, sought entitlement to his mother's assets. The Mitakshara law and customs of the Agarwalla community were considered in determining the plaintiff's entitlement. The trial focused on specific items, as the defendants agreed to relinquish any claim to set-off or account. The absence of certain accounting books raised evidentiary challenges, but the court concluded that the defendants did not tamper with the records. The disputed items included alleged gifts and a legacy left by the grandfather, Bhagwandas.

2. The case involved claims of substantial sums allegedly gifted to Mahadevi on specific occasions, such as adoption and marriage ceremonies. The evidence highlighted a practice in the Agarwalla Jain community of making generous money presents during significant life events. The court examined entries in the accounting books to ascertain the validity of these alleged gifts, considering the circumstances surrounding the transactions and the absence of direct evidence of Mahadevi's involvement or acceptance of the gifts.

3. The legacy issue revolved around a substantial sum utilized by the widow to purchase a house for Mahadevi. The court analyzed whether the purchase was funded by incomplete gifts or the legacy left by Mahadevi's grandfather. Evidence suggested that the purchase was part satisfaction of the legacy, supported by documentation and instructions provided to solicitors regarding the investment of the legacy in the house purchase. The court upheld the conclusion that the purchase money was linked to the legacy, emphasizing the significance of documentary evidence.

4. The application of the rule of damdupat to the interest allowed was challenged, questioning its relevance to a non-contractual matter. The plaintiff's dual arguments regarding the course of business and contractual obligations were scrutinized. The court held that the plaintiff could not selectively benefit from a business course while disavowing contractual obligations, affirming the trial judge's decision regarding interest calculation. The appeal was ultimately dismissed with costs by the High Court.

 

 

 

 

Quick Updates:Latest Updates