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Nizam of Hyderabad

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In the light of the principles of Mohammedan Law the two trusts are valid Wakfs and are not affected by Sections 13 and 14 of the Transfer of Property Act, 1882. As a result the settlor had divested himself of these properties during his lifetime for the benefit of his grand daughter and his daughter-in-law and thereafter for their descendants and then for holy shrine. On the date of his death the settlor did not have any interest in the properties nor had he reserved any interest to himself under these trusts. Hence, for the purposes of Estate Duty, the deceased cannot be considered as having any interest in the trust property, which passed on his death. The properties, which constituted the subject matter of the two trusts, therefore cannot be included in the estate of the deceased for purposes of estate duty. [955-F-H] Sala v. Hussain, AIR (1955) Hyd 229, approved. Abul Fata Mohammad Ishak v. Rasamaya Dhur Chowdhary, (1894) 22 IA 76, overruled. Rasamaya Dhur Chowdhary v. Abul Fata Mohammad Ishak, (1891) ILR 18 Cal 399, referred to. Syed Ameer Ali: Mahommedan Law (Fourth Edn.) Vol. 1 p. 284, A.A. Fyzee Outlines of Muhammadan Law

PETITIONER: TRUSTEES OF SAHEBZADI OALIA KULSUM TRUST Vs. RESPONDENT: THE CONTROLLER OF ESTATE DUTY, A.P. DATE OF JUDGMENT: 03/08/1998 BENCH: SUJATA V. MANOHAR, M. SRINIVASAN ACT: HEADNOTE: JUDGMENT: J U D G M E N T Mrs. Sujata V. Manohar. J. On 21st of March, 1953, the Nizam of Hyderabad, Sir Mir Osman Ali Khan, … Continue reading

copy rights = M/s. Vijaya Production Private Limited (hereinafter referred to as “the Producer”) produced 15 Telugu films. By an agreement dated 28.9.1987, the Producer granted the sole and exclusive video rights of the films to M/s. Jyothi Video for a period of seven years. During the currency of that agreement, the Producer gifted the films to M/s. Nagireddy Charities (respondent No.3) represented by its Managing Trustee, Shri B. Nagireddy. Respondent No.3 entered into an agreement of lease with respondent No.2- M/s. Vijaya Pictures whereby the rights of theatrical and non-theatrical distribution, exhibition and exploitation including video and TV rights were given to respondent No.2 for the areas of Andhra and Nizam for a period of 20 years commencing from 1.1.1975 for a consideration of Rs.20 lakhs. By another agreement dated 25.6.1990 (Exhibit A-4) the term of agreement dated 10.1.1975 was extended by 70 years with effect from 1.1.1995. The relevant portions of that agreement are extracted below: “Whereas the Lessors are the absolute owners in possession of the negatives, holding the entire rights for the Indian Union of the Telugu Talkie pictures produced by M/s Vijaya productions Private Ltd., as specified hereunder, the rights of which have been assigned absolutely by way of gift by the said Vijaya Productions Private Ltd., in favour of the Lessors. Whereas the Lessors have already granted to the Lessees, the exclusive lease rights of exploitation of their several Black and White and Colour pictures for the territory of Andhra and Nizam by way of agreement of lease dated 10.1.1975 for a

NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6438 OF 2005 M/s. Divya Exports … Appellant Versus M/s. Shalimar Video Company and others … Respondents J U D G M E N T G.S. Singhvi, J. 1. This appeal is directed against the judgment of the learned Single Judge of the … Continue reading

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