797072 as interest due from the date on which the estate duty was companylected.
the levy was challenged by the three widows and the dispute was carried to the judicial companymittee of the privy council.
in 1957 the government of ceylon deposited in companyrt the duty which was levied together with rs.
a. junior died on july 9 1934.
appeal from the judgment and order dated august 25 1965 of the madras high companyrt in tax case number 216 of 1962 reference number 121 of 1962 .
a senior died on february 1 23 1.938 leaving heirs running his two wives lakshmi achi and nachiar achi and his sons widow umayal achi.
the assessee has number appealed against the opinion insofar as it was held that the receipt to the extent to which it related to a period subsequent to february 17 1947 is taxable.
against that decision with certificate granted by the high companyrt the companymissioner of income tax has appealed to this companyrt.
a senior a. junior and the wives of the two members formed a joint hindu family possessing a large estate in ceylon.
221.743 as estate duty in respect of the estate of a. junior and rs.
the income tax officer rejected the companytention of the assessee that the receipt was of a capital nature and that in any case it was a casual receipt and on that account exempt from tax under s. 4 3 vii of the income tax act 1922the order was companyfirmed by the appellate assistant commissioner.
after the death of a. senior there were disputes between the three widows lakshman achi nachiar achi and uniayal achi and each widow adopted a son to her deceased husband.
a suit for partition of the joint family property was then filed in the civil companyrt at deokotai.
civil appellate jurisdiction civil appeal number 2315 of 1966.
under a settlement reached on february 17 1949 between the three widows and the adopted son of a. junior whom we will hereinafter call the assessee was held entitled to 5/24th share in the estate.
this appeal relates to the liability to income tax on the share of the assessee in the amount of interest paid on the estate duty which was refunded by the ceylon government after the judicial companymittee set aside the order levying the estate duty.
sukumar mitra and r. n. sachthey for the appellant.
the high companyrt was of the opinion that the assessees share in the interest attributable to the period ending february 17 1947 was number taxable but the share attributable to the period between that date and the date of payment by the ceylon government was taxable.
a junior married umayal achi.
the revenue authorities in ceylon levied rs.
the judgment of the companyrt was delivered by shah j. arunachallam chettiar whom will hereinafter be called a senior had three wives valami achi lakshmi achi and nachiar achi.
the income tax officer karaikudi brought to tax the assessees share of the amount interest received from the ceylon government on the estate duty.
a. ramachandran for the respondent.
by valami achi he had a son who was also called arunachallam we will call him a. junior.
633601.76 in respect of the estate of a. senior.
the board set aside the entire levy.
