VENUGOPALA VARMA RAJAH Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THIS is a reference by the Income-tax Appellate Tribunal, Madras Bench, under section 64(1) of the Estate Duty Act, 1953. The question referred is :

(2.) THE question arises out of the order of the Appellate Tribunal in E. D. As. Nos. 12 and 18 of 1962-63, date the 28th July, 1964. THE estates concerned are those of Smt. Jayalakshmi Devi and Shri Madhava Rajah of Kollengode. THE former died on the 6th March, 1954, and the latter, on the 9th May, 1955.

(3.) THE estate duty in respect of agricultural land forms Entry 48 in List II (State List) of the Seventh Schedule to the Constitution. THE Estate Duty Act, 1953, being a Central enactment, did not apply to the Madras State until the issue of S. R. O. No. 1227 dated the 6th June, 1956. THE S. R. O. reads as follows :