HAMID HUSSAIN Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THE Central Board of Direct Taxes has referred the following question for the opinion of this court :

(2.) HAJI Ahmed Hussain Rizvi died on December 28, 1955. His son, Syed Ahmed Hussain Aslam Rizvi, furnished an account of the property passing on his death to the Assistant Controller of Estate Duty. The deceased had executed a deed of wakf, and the Assistant Controller held that the wakf properties valued at Rs. 3,61,939, mast be deemed to have passed on the death of the deceased under Section 12, Estate Duty Act, or, alternatively, under Section 10 of that Act. An appeal was preferred by the accountable person 1o the Board, and the appeal was dismissed. The present reference has been made at the instance of the accountable person.

(3.) TOWARDS the end of the deed he repeated the clause that as mutawalli he could have the power to make changes in the wakf deed including the power to modify the rights of the grantees, to bring in new grantees or to exclude the existing ones and to modify their shares.