KAMALAMMAL Vs. GIFT TAX OFFICER

JUDGEMENT

(1.) In all these three writ petitions Mr. V. Rama Shenoi, learned counsel for the petitioner, contests the notices issued by the Gift Tax Officer, Alleppey dated 23rd August, 1960.

(2.) All the three petitioners are sisters and they are the daughters of one Girlraya Kamath. The said Giriraya Kamath had there wives viz Saraswathi Bal, Lekshmi Ammaa and Padmavathi Ammal. All the three petitioners are the children of Giririaya Kamath and lekshmi Ammal. Giriraya Kamath is no more and it will be seen that the properties obtained by the three widows, as heirs to the estate of Giriraya Kamath were partitioned by metes and bounds under Ext. P-4. After the death of Lekshmi Ammal, namely, the mother of the three petitioners, her share in the properties also devolved absolutely on the other two widows namely, Saraswathi Bai and Padmavathi Ammal. Saraswathi Bai and Padmavathi Ammal executed a gift deed Ext. P-1 on 2-5-1957 in favour of the three petitioners. The properties gifted to each of the petitioner, tiave been very elaborately and clearly dealt with under the gift deed, Ext. P1.

(3.) The Gift Tax Officer, Alleppey, started proceedings as against Saraswathi Bai and Padmavathi Ammal for assessment to gift tax in respect of the gift executed by them under Ext. P-1. Ultimately, it is seen under the order of assessment that the Gift Tax Officer has fixed tne liability for gift tax en the two persons in the sum of Rs. 9,598-80 N. Ps. A copy of the Gift Tax assessment order is Ext. P-3 available in O. P. No. 1063 of 1960. Similarly, copies of the assessment order have been furnished in the connected O. P. also. One of the donors namely, Padmavathi Ammal appears to have paid a sum of Rs. 5,269-40 N.Ps, towards the tax liability fixed under the order of assessment Ext. P-3.