SIRIGERI THIPPAMMA Vs. APPELLATE CED

JUDGEMENT

(1.) ON a reference made by Venkataramaiah J. (as he then was), these cases have been posted before us for disposal.

(2.) AS common questions of law arise for determination in these cases, we propose to dispose of them by a common order.

(3.) ON November 17, 1969, Smt. Sirigeri Thippamma, the petitioner before us, as the "accountable person" under the Estate Duty Act of 1953 (Central Act 34 of 1953) ("the Act"), filed a return before the Assistant Controller of Estate Duty, Hubli ("the Assistant Controller"), declaring the value of the estate passing on the death of her husband at Rs. 1,73,770. ON June 15,1971, the Assistant Controller completed his assessment (exhibit-l) in which he included a sum of Rs. 1,53,303 as the share value of the lineal descendants of the Hindu undivided family for rate purposes under section 34(1)(c) of the Act and levied estate duty on the petitioner on that basis. Against the said order of the Assistant Controller, the petitioners filed an appeal in Appeal No. EDA 11 of 1971-72/HBL before the Appellate Controller of Estate Duty, Southern Zone, Madras ("the Appellate Controller"), who by his order dated October 31, 1972 (exhibit-2), disposed of the same giving certain minor reliefs with which we are not now concerned, but declining to interfere with the aggregation of the share value of the lineal descendants, with which alone we are now concerned. In this petition under article 226 of the Constitution, the petitioner has challenged the validity of section 34(1)(c) of the Act and the orders of the Appellate Controller and the Assistant Controller to the extent they relate to the aggregation of the share value of the lineal descendants and the consequent levy of higher duty the retounder the Act.