Thereupon the respondent moved the Board of Revenue to make a reference to the High Court of Madras for decision of the questions of law involved in the case.
2003/71 From the Judgment and Order dated 5 12 1969 of the Madras High Court in Tax Case No.
2,02,271 being the value of her the share in the joint family properties.
Alladi died on January 5, 1956 a few months before the passing of the Hindu Succession Act, 1956 and the Assistant Controller of Estate Duty valued her estate at a total amount ot Rs.
The accountable persons raised several companytentions before the Revenue including the question as to whether or number the Act would apply to agricultural lands as also whether interest on certain fixed deposits in Govern ment securities would be assessable under the Act.
Alladi was a member of the Hindu companyarcenary her interest in the joint family proper ties passed on her death to the other three sons and the value of this interest being 1/4th the heirs would be liable to pay estate duty on the value of the 1/4th share assessed at Rs.
The respondent filed an appeal before the Board and companytended that as Smt.
7,25,527 including a sum of Rs.
40 of 1965 T. Desai, P.L. Juneja and R.N. Sachthey, for the appellant.
1 which falls for determination in this case.
In the instant case we are only companycerned with the joint family properties left by Shri Alladi.
2,02,271/ .
The High Court, relying mainly on the decisions of the Privy Council in Attorney General of Ceylon v. Arunacha lam Chettiar 1 and Gartside v. Inland Revenue Commission ers 2 came to the companyclusion that the interest of Smt.
The Revenue assessed the estate duty on the footing that as Smt.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Alladi valued at Rs.
It appears, however, that before the High Court the respondent pressed only the question relating to the inclusion of the value of 1/4th share of Smt.
2,02,271/ .
The dispute in the present case centres round the inclusion of the aforesaid sum of Rs 2,02,271/ .
Alladi was number a companyarcenary interest which companyld have passed under s. 7 1 of the Act and as the said interest was incapable of valuation was number exigible to estate duty.
Alladi Venkatakshmamma to be referred in short as Smt.
to appeal to this Court and the same having been granted the appeal has number been placed before us for hearing.
Alladi and he had also declared certain other properties to from part of the joint family properties.
Sri Alladi Krishnaswami Iyer hereafter to be referred to as Shri Alladi was a member of the Hindu companyarcenary companysisting of himself, his wife and three sons.
The Board ac companydingly referred the following questions to the High Court Whether, on the facts and in the circumstances of the case, one fourth share of the deceased in the joint family properties, to which she was entitled under section 3 of the Hindu Womens Rights to Property Act, 1937, was companyrectly included in her estate as property deemed to pass on her death under section 7 of the Estate Duty Act, 1953 ?
Thereafter the appellant applied to the High Court for granting a certificate of fitness for leave.
Venkatarama Sastry, K.R. Ramamani and J. Ramamurthi for the respondent.
The Judgment of the Court was delivered by FAZAL ALI, J. This appeal by certificate is directed against a Full Bench judgment of the Madras High Court dated December 5, 1969 Alladi Kuppuswami v. Controller of Estate Duty, Madras 1 by which the reference made to the High Court by the Central Board of Revenue was answered in favour of the accountable person and against the Revenue.
Sri Alladi Krishnaswami Iyer died some time.before the passing of the Estate Duty Act, 1953, but during his life time he had settled certain properties absolutely on his wife Smt.
