REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF GIFT-TAX Appellant

V/S

Maharaja Amrinder Singh Respondents

Referred Judgements :-

RAMA KRISHNA V. VENKATA KUMARA [REFERRED TO]
SHIVAPRASAD SINGH V. PRAYAG KUMARI [REFERRED TO]
GURU AMARJIT SINGH V. COMMISSIONER OF WEALTH-TAX [REFERRED TO]
STATE OF UTTAR PRADESH VS. RAJKUMAR RUKMINI RAMAN BRAHMAF [REFERRED TO]
COMMISSIONER OF GIFT TAX MADRAS VS. GETTY CHETTIAR [REFERRED TO]
PRATAPSINHJI N DESAI VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. U C MAHATAB MAHARAJA OF BURDWAN [REFERRED TO]
RAJA RAGAVENDRA SINGH VS. STATE OF PUNJAB [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAHARAJA CHINTAMANI SARAN NATH SAH DEO [REFERRED TO]
COMMISSIONER OF GIFT-TAX VS. TARLOK SINGH [REFERRED TO]
KONAMMAL VS. ANNADANA JADAYA GOUNDER [REFERRED TO]
SHIBA PRASAD SINGH VS. RANI PRAYAG KUMARI DEBI [REFERRED TO]
BAIJNATH PRASAD SINGH VS. TEJ BALI SINGH [REFERRED TO]
SRI RAJAH RAMA RAO VS. RAJAH OF PITTAPUR [REFERRED TO]
COLLECTOR OF GORAKHPUR VS. BAM SUNDAR MAL [REFERRED TO]

JUDGEMENT

(1.) AT the instance of the Revenue, the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the Tribunal') has referred the following question of law arising out of its order dated 25.10.1982 for the opinion of this Court :-

(2.) THE facts, as stated by the Tribunal, may first be noticed :- Late Maharaja Yadvindra Singh of Patiala was 9th in succession to the Gaddi of the State of Patiala. The State of Patiala was one of the groups of States known as the 'Phulkian States', which were governed by certain rules and regulations for succession and maintenance. These were recorded in the Dastur-ul-Amal containing provisions regarding authority of the Ruler of the State, maintenance of Kanwars and others etc.

(3.) DURING the financial year 1971-72, late Maharaja Yadvindra Singh transferred agricultural lands of the value of Rs. 3,82,500/- as under :-

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COMMISSIONER OF GIFT-TAX Vs. MAHARAJA AMRINDER SINGH

Referred Judgements :-

JUDGEMENT

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