CONTROLLER OF ESTATE DUTY Vs. AMARLAL

JUDGEMENT

(1.) AT the instance of the Revenue, the following two questions of law have been referred to this court under s. 64(1) of the E.D. Act, 1953, hereinafter referred to as the Act for its opinion :

(2.) WHETHER the Appellate Tribunal's view that when once the value of the property is included under section 9 of the Estate Duty Act, the same should not be added again under section 46(1)(a) of the aforesaid Act is sustainable in law ?"

(3.) THE we come to s. 27 which provides that any disposition made by the deceased in favour of the relative of his shall be treated for the purposes of this Act as a gift under the certain contingencies. Section 34 provides for aggregation for the purpose of determining the rate of estate duty to be paid on properties passing on the death of the deceased and those which are deemed to have passed on the death of the deceased. sub-section (5) of this section says that no property shall be aggregated more than once, nor shall estate duty in respect thereof be levied more than once on the same death.