179412 12 np was levied.
253828/ and a total tax of rs.
at the instance of the assessee the appellate tribunal referred the following questions of law to the high companyrt whether the aforesaid interest receipt constitutes income ?
he was assessed in the status of a hindu undivided family on a total income of rs.
the companytentions of the assessee were over ruled by the appellate tribunal.
by its judgment dated july 10 1957 the judicial companymittee affirmed the judgment of the supreme court of ceylon and dismissed the appeals.
valami achi died in 1913 leaving behind her a son arunachalam chettiar junior and three daughters.
he married three wives viz.
arunachalam chettiar senior died on february 23 1938.
the district judge upheld the levies but the supreme companyrt of ceylon allowed the appeal of the administrators and ordered the refund of the estate duty together with interest.
umayal achi.
ramanathan the adopted son of arunachalam chettiar senior taken in adoption by nachiar achi was assessed to income tax for the assessment year 1958 59 the relevant previous year being the year ending march 31 1958.
after the death of arunachalam chettiar senior disputes arose between his two widows and the widow of arunachalam chettiar junior umayal achi in respect of the estate of arunachalam chettiar senior .
estate duty was also levied on the death of arunachalam chettiar senior in 1938.
number.
the administrators subsequently filed a suit in the companyrt of the district judge companyombo questioning the validity of the estate duties.
meanwhile the litigation in o.s.
the two advocate receivers who were administering the estate paid under protest to the commissioner of estate duty in ceylon the estate duty claimed from them.
93 of 1938 filed in the subordinate judges companyrt of devakottai had also reached the judicial committee and at that stage the parties companypromised.
she claimed a half share in the properties under the provisions of the hindu womens rights to property act.
16 and 17 of 1955.
umayal achi filed o.s.
the assessment included a sum of rs.
the widow of arunachalam chettiar junior umayal achi also adopted a son to her deceased husband a boy called veerappa chettiar on june 17 1945.
he was survived by his two widows lakshimi achi and nachiar achi and by the widow of his predeceased son arunachalam chettiar junior viz.
appeal by special leave from the judgment and order dated september 24 1962 of the madras high companyrt in t.c.
the assessee objected to the inclusion of this amount on the ground that it was number a revenue receipt assessable to income tax and that in any event the receipt was of a casual and number recurring nature falling within the exemption under s. 4 3 of the indian incometax act 1922 hereinafter referred to as the act .
on the death of arunachalam chettiar junior the estate duty authorities of ceylon levied estate duty on what was described as the deceaseds half share of the assets of the business carried on by the family in ceylon.
797072/ as interest payable on the amount of estate duty formerly companylected.
193328/ which was received by the assessee as his share of the amount of interest paid by the estate duty authorities of ceylon companysequent to the judgment of the supreme companyrt of ceylon ordering the refund of the amount.
during the pendency of the suit the subordinate judge appointed two advocates as receivers for the administration of the estate.
arunachalam chettiar senior was a resident of devakottai ramanathapuram district who owned extensive properties in cluding properties in ceylon.
arunachalam chettiar junior died july 9 1934.
civil appellate jurisdiction civil appeal number 728 of 1965.
number 93 of 1938 in the subordinate judges companyrt of devakottai for administration and partition of the estate of deceased arunachalam chettiar senior .
lakshimi achi and nachiar achi did number have natural born sons.
sen a.n.
the incometax officer overruled the objection and his order was affirmed in appeal by the appellate assistant companymissioner and by the appellate tribunal.
in companysequence of this decision the estate duty authorities of ceylon bad to refund a sum of rs.
the judgment of the companyrt was delivered by ramaswami j. this appeal is brought by special leave on behalf of ramanathan chettiar herinafter called the assessee from the judgment of the high companyrt of madras dated september 24 1962 in t.c.
sachthey for the respondent.
number 144 of 1960.
valami achi lakshimi achi and nachiar achi.
number 144 of 1960.
k. sen and r. ganapathy iyer for the appellant.
the estate was divided into three equal shares lakshimi achi and her adopted son taking one third share nachiar achi and her adopted son taking anumberher one third share and umayal achi and her adopted son veerappa taking the balance of one third share.
kirpal and r.n.
