Kotamma died on April 9, 1958.
Appeal by certificate from the judgment and order dated December 24, 1968 of the Andhra Pradesh High Court at Hyderabad in Case Referred No.
She was number entitled to alienate the property allotted to her share.
C. Sharma, S. P. Nayar and R. N. Sachthey, for the appellant.
S. Rama Rao, for the respondent.
Under that deed Kotamma, the widow of Venkataramayya, who had a right to inherit her husbands share in the number agricultural properties as well as the right to be maintained from out of the family income, gave up her right both in the number agricultural properties, except the right to reside in a portion of the family house as well as her right to be maintained out of the family income.
The Revenue has companye up in appeal to this Court.
28 of 1965.
107 of 1970.
JURISDICTION Civil Appeal No.
It is directed against the decision of the Andhra Pradesh High Court in a reference under section 64 1 of the Estate Duty Act, 1953 to be hereinafter referred to as the Act .
Subsequently, a partition.was effected between the members of the family on 16 6 1943 by a registered partition deed.
CIVIL APPELLATE.
The Judgment of the Court was delivered HEGDE, J. This is an appeal by certificate.
At the same time the other members of the family allotted to her 25 acres of wet land, which she was to enjoy during her lifetime and the same was to devolve after her death on the other members of the former family as per the stipulations in the partition deed.
The material facts of the case, as can be gathered from the case stated are these One Venkataramayya died in April, 1940 leaving behind him his widow and two sons, who companystituted a Hindu undivided family.
The question of law referred to the High Court was Whether the value of 25 acres of wet land is exempt from levy of estate duty under section 24 of Estate Duty Act, 1953 ?
One of his sons, namely, Chandrasekhara Rao died in the year 1941, leaving behind him six minor sons and a widow.
