CONTROLLER OF ESTATE DUTY MADRAS Vs. SANKARANAIDU AMMAL

JUDGEMENT

(1.) This appeal is filed by the Revenue. The sole question that arose for consideration, was whether the Appellate tribunal was right in holding that the exemption provided under Section 33 (1 (n) of the Estate Duty Act, 1953 should be allowed in respect of the dwelling house of the Hindu undivided families before determining the share of the deceased and also that of the lineal descendants, the former for assessment and the latter for aggregation. The High court decided the case in favour of the assessee. The Revenue is in appeal.

(2.) Heard learned counsel.

(3.) The Estate Duty Act, 1953 is no longer in force. The assessee in this case died as early as on 10/5/1964. The original assessment was made in 1966. The value of the house was assessed at Rs. 60,000. 00 and the deceased's l/5th share was determined at Rs. 12,000. 00. The duty involved is very small considering the facts, that the duty involved is small and the Act is no longer in force, we do not consider it worthwhile to decide the appeal on merit. The appeal is, therefore, dismissed.