CONTROLLER OF ESTATE DUTY Vs. PADMAVATHI RAMACHANDRAN

JUDGEMENT

(1.) THE following question has been referred u/s 64(1) of the ED Act of 1953 at the instance of the CED.

(2.) THE estate duty assessment arose on the death of one A. P. Ramchandra on 23rd May, 1960. He was a partner in four firms and owned agricultural lands in several villages. He left behind him, his wife, Padmavathi as his sole heir.

(3.) DURING the pendency of the appeal, the Asstt. Contr. claimed that he went through one of the files relating to Hyderabad Estate Duty Circle and came across an extract from P. Ramanatha Aiyar's Law Lexicon wherein it was stated that the expression "issue" included