first three trustees. They also executed an
unregistered deed of relinquishment by which they
relinquished their rights in and claims to all the
properties ... application. The
Tribunal relied mainly on the ground that the deed of
relinquishment being unregistered could not legally transfer
the rights and the title
family and the male issue that may be born to me hereafter, relinquished the entire right, title and interest possessed by me in the moveable ... Court as also the Court below proceeded on the assumption that the relinquishment had resulted in the partition of the joint family properties. The importance
expenditure in defending the action of an individual person after he has relinquished his office. Such expenditure is not permissible and should not be encouraged ... expression "resign his office" used in Proviso (a), means "relinquish or vacate his office", and the requirement of this expression
dated December 21, 1921. Dr. Tehl Singh executed the deed of relinquishment on 30th April, 1952. By the said deed, Dr. Tehl Singh relinquished ... bring on record the names of the beneficieries under the deed of relinquishment by Dr. Tehl Singh, effect mutation accordingly does not mean the rights
Company to the
shareholder because of any sale, exchange or relinquishment
of the capital asset or extinguishment of any right therein.
Our attention was invited ... relation to
a capital asset, includes,-
(i) the sale, exchange or
relinquishment of the asset; or
(ii) the extinguishment of any
rights therein
construed ajusdem
generis with the words sale'.'exchange' or relinquishment'.
[918 A]
(b) There is no room for the application ... voluntary act of
transfer since 'sale', exchange' or 'relinquishment' are in
the normal acceptation of those terms voluntary acts
over possession to third person
receiving "pugree"--Whether constitutes
"relinquishment"--Difference between assignment and relin-
quishment--Construction of penal statutes.
HEADNOTE ... receive any sum or any consideration as a condition for
the relinquishment of his tenancy of any premises"; and
sub-sec. (2) provided that
dissolved company--Whether amounts to
'exchange' or 'relinquishment' within the meaning of the
sub-section.
Words and Phrases--Meanings ... respect of any profits or gains
arising from the sale, exchange, relinquishment or transfer
of a capital asset.
The respondent-assessee who owned 90 shares
individuals would be appointed
Directors of the two companies. Accordingly, the respondent
relinquished the managing agency and thereupon the balance
of consideration money was paid ... letter of October 7, 1946, substituted a new
contract, a contract of relinquishment rather than a
contract of sale, so far as the managing agency
Notwithstanding anything contained in sub-section (1), a Member may– (a) relinquish his office by giving in writing to the Appropriate Government a notice
