ESTATE OF SARADAMBAL AMMAL Vs. STATE

JUDGEMENT

(1.) This matter has been posted before a Division Bench, because Panchapakesa Ayyar, J., before whom it came in the first instance, thought it was not free from doubt. The question we have to decide arises out of a circular issued by the Controller, of Estate Duty, Madras, inter alia to the Registrar of this Court inviting the attention of concerned officers to the provisions of Section 57, Estate Duty Act, and suggesting that a necessary note be placed before the learned Judge before whom an application for grant of probate, letters of administration or succession certificate to a person dying after the commencement of the Act may be posted, so that the provisions of the section may be strictly complied with. Under Section 57:

(2.) The question is whether this section will apply to the grant of succession certificate. The answer appears to be clear in view of the definition of the term "representation" in Section 2(18), Estate Duty Act. The definition is as follows: " 'representation' means probate of a will or letters of administration." 'Executor' is defined as "the executor or administrator of a deceased person." It is obvious that it is only when a probate of a will and letters of administration are granted that the provisions of Section 57 would apply.

(3.) The learned Government Pleader, who appears on behalf of the Controller of Estate Duty refer red us to Section 50, which mentions a succession certificate along with probate and letters of administration for the purpose of reduction of, the amount of the estate duty by the amount of court-fees paid before obtaining them. The marginal note of this provision runs as follows-