CONTROLLER OF ESTATE DUTY Vs. JALAL SAYYEDUR RAHMAN

JUDGEMENT

(1.) THE question referred to us is under the repealed Estate Duty Act, 1953. THE question is regarding the applicability or otherwise of Section 12 of the Act to the facts of this case.

(2.) ONE Jalal Khalilur Rahman died on June 30, 1977. He had created a wakf in the year 1947 and the terms had been recorded in the deed executed in the year 1965. Under that deed by Clause 10, he had clearly categorically declared that he had divested himself of the ownership of the property. The other clause inter alia provided for the appointment of mutawalli, the said Rahman being the first mutavalli. His son was to succeed him in that office after the father's life time. The benefit of the wakf was for the descendants of Rahman and when the family had become extinct would go to the Mosque named in the deed.