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Article Published in the Express Magazine Dated
June 24, 2001
General Attorney : Rajiv K. Luthra
If an individual is not satisfied with the
final order passed by the Supreme Court, can he
contend or appeal against such order?
Shankar, Delhi
Orders passed by the Hon'ble Supreme Court are
final. However, Order XL of the Supreme Court
Rules provides that a review petition can be filed
against an order passed by the Supreme Court.
Under the said Rules, the Hon'ble Supreme Court
may review its judgment or order and reconsider
its own decision. But such a review is entertained
in matters pertaining to civil proceeding only on
the grounds specifically mentioned in Order XLVII,
Rule 1, of the Civil Procedure Code, 1908. Some of
these grounds are described hereinafter as:
a) the discovery of new and important matter of
evidence which even after due diligence, was not
within the knowledge of the applicant or could not
be produced by him at the time when the decree was
passed or order made.
b) on account of some mistake or error apparent on
the face of the record.
c) for any other sufficient reason, under which
the applicant desires to obtain a review of the
decree passed or order made against him.
As regards criminal proceeding, the review
application may be entertained by the Supreme
Court only if there is an error apparent on the
face of the record.
Such an application for review is, as far as
possible, circulated to the same judge or Bench of
Judges that delivered the judgment or order sought
to be reviewed.
Normally, and unless the Supreme Court orders
otherwise, an application for review is disposed
of by circulation and without any oral arguments,
although the petitioner may supplement his
petition by submitting additional written
arguments.
Where an application for review of any judgment
and order has been made and disposed of, the same
is final and no further application for review is
entertained in the matter thereafter. The period
of limitation for filing such an application is
within 30 days of the date of the judgment or
order sought to be reviewed.
My mother owns a flat, which was bought by her
from her own income. She wants to transfer it in
my name. I have 3 married sisters. Can she gift it
to me or does it have to be willed? Which kind of
transfer is cheaper and what taxes have to be paid
during/ after the transfer?
Anuj Chopra, Delhi
The transfer of property by way of gift is the
easiest way for transferring the property in your
name, leaving negligible chances of challenge to
such transfer by your sisters, which will remain
open in case the property is bequeathed to you. If
the property is transferred by way of gift, the
same has to be executed on a stamp paper,
determined by the official market value of the
property, and has to be registered. Since 1999, no
gift tax is payable.
On the other hand, a will as an instrument does
not require registration and need not be on a
stamp paper. However, in case of a contested will,
at the time of grant of probate, a court fee to
the extent of approximately 4 percent of the
market value of the property, as certified by the
registered valuers of the property, has to be
paid. In addition to that, you would also be
required to pay 8 percent of the market value of
the property (as assessed by the registered
valuers). Under these circumstances, a transfer by
way of gift is not only safer, but also cheaper.
Also taxes under the provisions of the Wealth Tax
Act, 1957, the Delhi Municipal Corporation Act,
1957, and the Income Tax Act, 1961, may be
payable.
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