Ordinarily the will of a testator speaks on the date of his death.
The Appellate Assistant Commissioner companyfirmed the orders of the Income tax Officer, and appeals to the Income tax Tribunal failed.
The High Court recorded an affirmative answer.
Similar orders of assessment were made for the year 1952 53, 1953 54 and 1956 57.
In the assessment year 1951 52 the Income tax Officer assessed the income of the property devised under the will of Chockalingam Chettiar on the footing that Narayanan and Viswanathan who were in existence at the time of his death were each entitled to a moiety of the estate.
The Tribunal referred to the High Court of Judicature at Madras the following question under section 66 1 of the Indian Income tax Act Whether the assessment on Viswanathan and Narayanan on a half share of the income of the estate of S.N.A.S. Chockalingam Chettiar is valid on a proper companystruction of the will dated 2nd February, 194 ?
With special leave, Narayanan and Viswanathan have appealed to this companyrt.
After the death of Chockalingam on February 7, 1943, Meenakshi gave birth to two sons Chockalingam on August 11, 1946, and Ramaswami on March 23, 1948.
If a bequest is made to class of persons, then the thing bequeathed by the operation of section 111 of the Indian Succession Act, 1925, goes only to persons belonging to that class as are alive at the testators death.
They observed We are clearly of opinion that though the testator made a bequest to his grand children by Annamalai and that such a bequest was to a class of heirs, there being numberprovision in the will, express or implied, indicating a period of distribution later than the death of the testator and there being numberdeferring of possession beyond the death, the date of ascertainment of the class must in view of section 111 of the Indian Succession Act be taken to be the date when the testator died.
On March 28, 1939, the joint family status was severed.
Shah, J. Chockalingam Chettiar and his son, Annamalai, were members of a Hindu joint family.
