CONTROLLER OF ESTATE DUTY Vs. PRATAPSINHJI RAMSINHJI

JUDGEMENT

(1.) This reference has been made by the Income Tax Appellate Tribunal, Ahmedabad Bench `A', under section 64 of the Estate Duty Act, 1953 and the following questions of law are referred for the opinion of this Court :

(2.) Shri Karansinhji Fatehsinhji, former Vasava of Sagbara Estate died on 17/04/1957 and an account in Form ED1 was filed by his eldest son Ramsinhji Fatesinhji under the provisions of the Estate Duty Act, 1953, stating that there was `Nil' property which the deceased was competent to dispose of at the time of his death, and he accordingly submitted a `Nil' Return. 2.1 The Deputy Controller of Estate, Western Zone, Bombay, however, held that the deceased had complete proprietary rights over the villages of the Estate before the Estate was taken over by the Government in 1948, and that the deceased had not accepted the fact of the dispossession and was fighting for his rights. It was held :

(3.) Thereafter, the Accountable Person preferred Estate Duty Appeal No. GUJ-16/62-63 under section 62 of the said Act before the Appellate Controller of Estate Duty, New Delhi. The Appellate Controller, by his order dated 20/10/1970, upheld the finding of the Deputy Controller that the deceased left an estate which passed on his death and in respect of which, estate duty was payable. In paragraph 6 of the order, he held :-