They also made separate wills with regard to their individually owned properties on the same date with which this appeal is number companycerned.
From the Judgment and order dated 19/20 12 73 of the Gujarat High Court in Estate Duty Reference No.2 of 1972.
On 24th December, 1950, the deceased and his wife had made a joint will in respect of the said bungalow.
825 and appertaining to its main structure there are blocks bearing Nos.
together with the portion of the land and companypound walls delineated on the plan hereto annexed and companyoured red and marked B to our grandson Dilhar shankar Chintanvanshankar Bhachech.
The aforesaid reference was answered by the High Court in favour of the respondent by its judgment and order dated 19/20th December, 1973 and gave a certificate of fitness of appeal to this Court.
The relevant portion of the joint will is as under During our life time we shall companytinue to be joint owners of the land bungalow and blocks with their companymon bath room and two privies including the garage bearing No.
48/2 to 48/6.
All these properties were disposed of by the joint will executed by the deceased and his wife.
48/1 and shall be jointly entitled to the rents and income of the said land and blocks and the user and rent of the bungalow.
48/1 with the said bath room and privies and shall become entitled to the rents and income and user of the said land bungalow and blocks including garage No.
The dispute in the reference out of which this appeal arose was with regard to estate duty leviable on 1/2 share of the wife of the deceased in the said bungalow and the land appertaining thereto.
679 NT of 1974.
The appellant is the accountable person and he is related to the deceased Shri Kamlashankar Gopalshankar Bhachech as one of his grand sons.
48/1 and the bath room and privies.
In addition to the blocks, there is a garage, a bath room and two latrines as also some open companypound land appertaining to the main structure.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. In this appeal by certificate by the High Court under article 133 1 of the Constitution against the judgment and order of the High Court of Gujarat dated 19/20th December, 1973 in Estate Duty Reference No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
C. Manchanda, C.M. Lodha and Miss. A. Subhashini for the Respondent.
S. Desai, Dilhar C. Bhachech, Naunit Lal, Kailash Vasudev and Mrs. Vinod Arya for the Appellant.
Deceaed Kamlashankar Gopalshankar died on 25th October, 1964.
2 of 1972, the question involved is regarding exemption from estate duty under section 29 of the Estate Duty Act, 1953 hereinafter called the Act ,which companytemplates exemption from duty in cases where estate duty has been paid on settled property on the death of one of the parties to a marriage.
The aforesaid bungalow is situated on Plot Nos.
The deceased had a wife named Mahendraba Kamlashankar Bhachech.
There was an appeal before the Tribunal.
After the death of one of us, the survivor shall become the owner of the said land bungalow and blocks including the garage No.
The provisions hereinafter companytained shall become effective after the death of the survivor of us.
The deceased and a his wife each possessed certain properties which were of their own individual ownership.
They were also jointly possessed of certain properties including a bungalow known as Dilhar Dwar situated in the Ellisbridge area of Ahmedabad.
