BHIMRAJ SAREMAL Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THIS reference arises out of estate duty proceedings for the estate of one Shri Saremal Jethamal who expired on 13th May, 1965. It was claimed by the accountable person before the Asstt. CED that only 1/2 share in the said estate belonged to the deceased and, therefore, passed as his property on his death. The Asstt. CED, however, was not impressed by this claim and brought to tax the entire estate. The attempt of the accountable person to challenge the said order before the Appellate CED as well as before the Appellate Tribunal failed. At the instance of the accountable person, therefore, the following question is referred to us :

(2.) AT the time of hearing of this reference, the learned Advocate General appearing for the assessee raised the following two contentions :

(3.) IT would be also necessary at this stage to shortly refer to as to who were the members and what were the properties of the family of Saremal Jethmal before the deed of partition was effected on July 25, 1957. The members of the family were Saremal himself, his two sons, Bhimraj and Jugraj, his wife, Bai Varju, and his minor daughter, Lila. The properties comprised of