REGENT COMPUTRONICS PVT. LTD.

ASSISTANT CONTROLLER OF ESTATE DUTY-CUM-INCOME-TAX OFFICER, ERNAKULAM Appellant

V/S

M.K. BALAKRISHNA MENON Respondents

Referred Judgements :-

PARR V. PARR [REFERRED TO]
ATTORNEY-GENERAL V. MILNE [REFERRED TO]
MANAVIKRAMAN RAJA V. CONTROLLER OF ESTATE DUTY [REFERRED TO]
NEVILL V. INLAND REVENUE COMMISSIONER [REFERRED TO]
EAST END DWELLINGS CO. LTD. V. FINSBURY BOROUGH COUNCIL [REFERRED TO]
SELSDON V. SELSDON [REFERRED TO]
PUBLIC TRUSTEE V. INLAND REVENUE COMMISSIONERS [REFERRED TO]
IN RE: HINDU WOMEN'S RIGHTS TO PROPERTY ACT [REFERRED TO]
KAVALAPPARA KOTTARATHIL KOCHUNI MOOPIL NAYAR RAVUNNIARATH UNNIMALU AMMA DEVAKI AMMA RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON K C GOPALAN UNNI THATHUNNI NAIR MANNARGHAT MOOPIL NAIR VS. STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATE OF MADRAS:STATE OF MADRAS [REFERRED TO]
RAJA OF CALICUT VS. DEPUTY CONTROLLER OF ESTATE DUTY [REFERRED TO]
MAHENDRA RAMBHAI PATEL VS. CONTROLLER OF ESTATE DUTY, GUJARAT STATE [REFERRED TO]

JUDGEMENT

(1.) THESE appeals raise a common question That question relates to the extent of the property that attracts estate duty-on the death of a Sthanamdar.

(2.) THE contention of the Department is that estate duty is payable on the entire property of the Sthanam concerned. That contention has been accepted in the judgment under appeal in Writ Appeal No. 276 of 1965. It has been rejected in the judgments under appeal in Writ Appeals Nos. 119, 174, 179 and S38 of 1965.

(3.) SECTION 5 of the Estate Duty Act, 1953, is the charging section of that Act. It reads as follows:--

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CONTROLLER OF ESTATE DUTY ASST Vs. BALAKRISHNA MENON

Referred Judgements :-

JUDGEMENT

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