COMMISSIONER OF GIFT TAX Vs. PAPPATHI ANNI

JUDGEMENT

(1.) THIS reference has been made at the instance of Commissioner of Gift-tax, Madras, on the following question :

(2.) THE assessee in this case is one Pappathi Anni who is no more and whose legal representative has been brought on record. She was the widow of one Srinivasan, who died on December 14, 1953. THEre was a partition between Srinivasan and his son, Thiagarajan, of certain ancestral properties under a deed dated April 8, 1953. On the death of Srinivasan, as he had not left any will, succession certificate was applied for by the assessee and her divided son, Thiagarajan, as the only heirs of Srinivasan in March, 1954. THE succession certificate was granted in May, 1954. An extension of the succession certificate was granted in December, 1957, and again in February, 1962.

(3.) HOWEVER, the Tribunal referred only the question set out in the beginning of this judgment. With reference to the question that was not referred there was a petition filed before this court in T.C.P. No. 214/76 and by an order dated June 19, 1978, this court dismissed the said petition. The result is, we have to deal with only one question that is set out already.