CONTROLLER OF ESTATE DUTY Vs. SAHANI A T

JUDGEMENT

(1.) THIS case raises an interesting but difficult point under the ED Act, 1953 (hereinafter called the Act). The facts are not many and are also not in dispute.

(2.) THE deceased, A. T. Sahani, who was an employee of the Indian Airlines Corporation, died on 11th Sept., 1963, in an air crash while on duty. Under r. 159 of the Indian Airlines Corporation (Flying Crew) Services Rules, a member of the flying crew was entitled to certain compensation at specified rates in the event of his death or an injury caused by an accident during or as a result of air journey performed as such in the Corporation's service. THE rule as it stood at the material time reads as under :

(3.) MISS Quixley's administratix appealed. One of the questions posed before the Court of Appeal was : Is there a right which the lady had in the gratuity within the term " property" ?