CONTROLLER OF ESTATE DUTY Vs. DILHARSHANKER C BHACHECH

JUDGEMENT

(1.) THIS reference raises the question regarding exemption from estate duty under section 29 of the Estate Duty Act, 1953, which contemplates exemption from duty in cases where the estate duty has been paid on settled property on the death of one of the parties to a marriage.

(2.) FOLLOWING are the relevant brief facts of this reference. The respondent is the accountable person and he is related to the deceased, Shri Kamlashanker Gopalshanker Bhachech, as one of his grandsons. Deceased, Kamlashanker, died on 25th October, 1964. He had a wife named Mahendraba Kamlashanker Bhachech. The deceased and his wife each possessed certain properties which were of their individual ownership. They were also jointly possessed of certain properties one of which is a bungalow known as 'Dilhar Dwar' situated in Ellisbridge are of Ahmedabad. The dispute in this reference is with regard to estate duty leviable on 1/2 share of the wife of the deceased, Kamlashanker Bhachech, in this bungalow and the land appertenant thereto.

(3.) FOR the present, the rest of the provisions of the will are not necessary to be stated.