The appellant, Commissioner of Wealth Tax, challenged the High Court's order that allowed a deduction of a Rs 30 lakh decree amount as a debt owed by the assessee, Raja Vishwanath Pratap Singh, under the Wealth Tax Act. The decree arose from his father's debts under the U.P. Encumbered Estates Act; …
The appellant, Gaya Prasad, sued for specific performance of a 1958 agreement to sell a house that had been exempted from sale under Section 24 of the U.P. Encumbered Estates Act, 1934. The respondent‑landlord had earlier obtained an exemption for the house and a mortgage on the property had been …
The appellant, a Karta of a joint Hindu family, obtained a taccavi loan for improving a family farm and offered his half‑share in zamindari lands as security. After default, the Collector attached the hypothecated property and initiated recovery proceedings. The appellant claimed the loan was taken …
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