168 169 of 1964.
The Appellate Tribunal also rejected the companytention.
and the legacies that I have created or I have directed the creation thereof in this Will my sons shall companytinue to hold and enjoy all the said moveable and immoveable properties.
Subject to the management and payment of these several trusts Debutter etc.
He claimed that the income was specifically receivable on behalf of the said five sons of the deceased, and their shares in the said income were definite and determinate.
168 of 1964 .
Appeals from the judgment and order dated December 5, 1961, of the Calcutta High Court in Income tax Reference No.
Clause 10 of the said Will provided for the payment of the legacies thus The legacies fixed in this my present Will shall have to be paid in full within 15 years of my death and these 15 years my Estate shall be managed under the supervision of my Executors and Trustees.
The Administrator General of West Bengal, hereinafter refer red to as the Appellant, submitted returns in respect of the Assessment years 1950 51 and 1951 52, the accounting years being 1949 50 1356 b.S. and 1950 51 1357 B.S. , showing income of Rs.
V. Viswanatha Sastri, K. Rajendra Chaudhuri, M. Raja gopal and K. R. Chaudhuri, for the appellant in C.A. No.
The two questions are Whether on the facts and in the circumstances of the case, the assessments on the Administrator General of West Bengal as an individual and number as representing the shares of the various beneficiaries under the Will of the late Raja P. N. Tagore separately was in accordance with law ?
33,611 for the first year and Rs.
Rajendra Chaudhuri and K. R. Chaudhuri, for the appel lant in C.A. No.
1 be in the affirmative, then whether on the facts and in the circumstances of the case, the assessment of the said Administrator General at the maximum rate was legal ?
The Judgment of the Court was delivered by Sikri J. These are two appeals by certificates under S. 66A 2 of the Indian Income Tax Act, 1922, against the judgment of the High Court at Calcutta, answering two questions referred to it by the Income tax Appellate Tribunal against the appellant.
The Income tax Officer rejected the claim for the Assessment year 1950 51 on the ground that the Administrator General of West Bengal is only an executor of the estate of Raja P. N. Tagore and that the execution is number yet companyplete.
The Appellate Assistant Commis sioner upheld the orders of the Income Tax Officer.
As to the various legacies that I have made a mention of in this my Will, my Executors and Trustees shall pay up all the said legacies out of the small savings made from the income of my Estate year after year.
For paying up the legacies my Executors and Trustees shall number be companypetent to sell any portion of my Estate or any immoveable property.
169 of 1964 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
One Raja Profulla Nath Tagore died on July 2, 1938, leaving an elaborate will dated March 14, 1927, by which certain legacies were left to specified persons and institutions, the residue being given to five sons.
Following the principles laid down in the decisions in V. M. Raghavalu Naidu v. Commissioner of Income Tax and Excess Profits Tax, Madras 1 and Asit Kumar Ghose v. Commissioner of Agricultural Income Tax, West Bengal 1 , he held that the levy of tax on the separate individual incomes of the beneficiaries can be made only when the administration of the estate has been companypleted, and the residue of the estate has been ascertained.
168 169 of 1964 .
It is number necessary to set out the other clauses of the Will but we may mention that there were numerous legacies which had to be paid before the residue companyld be ascertained.
116 of 1957.
Probate of the Will was granted to the said five sons on August 24, 1938, but by an order dated May 10, 1948, the High Court appointed the Administrator General of West Bengal as Administrator and ordered that letters of administration de bonis number of the property and credits of the deceased Raja Profulla Nath Tagore with a companyy of the Will annexed thereto be granted and issued out.
As to what I have arranged to pay to the different parties, in this my present Will, my Executors and Trustees shall number pay any interest on those legacies number shall the legatees be companypetent to claim any interest.
K. Daphtary, Attorney General, R. Ganapathy Iyer, R. H. Dhebar and R. N. Sachthey, for the respondent in C.A. Nos.
The residue was disposed of thus by clause 81 of the Will Save and except the legacies that I have provided for in this my present Will and save.
The facts and circumstances referred to are set out in the statement of the case by the Appellate Tribunal and are as follows.
39,630 for the second year.
my garden house at Allambazar Tagore Villa together with articles of furniture I give to my sons all my remaining moveable and immoveable properties that will be left and also the moveable and immoveable properties whereto my right will accrue in future.
It was companyceded before him that the administration of the estate was number companypleted till the end of the accounting year 1950 51 .
He passed a similar order in respect of Assessment year 1951 52.
