ARSHAD WALIULLAH Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THE Appellate Tribunal has referred the following question under Section 64(1) of the Estate Duty Act, 1953 :

(2.) THE immovable property known as 12, Elgin Road, Allahabad, is Nazul land. It was first leased out of one E. E. Moreau by the Secretary of State for India in 1858, for a period of 50 years on terms with gave the lessee an option of renewal of the lease. THE lease expired in 1908. THEreafter, by a deed of 1911 it was renewed with effect from 1908 for a further period of 50 years. THEre was no provision for any further renewal and the lease expired on November 29, 1958.

(3.) ARSHAD Waliullah, one of the sons of the deceased, filed a return of the estate. The return did not include the property at 12 Elgin Road, Allahabad. The return was adopted by the widow as having been filed on her behalf also. The Assistant Controller valued the property at Rs. 71,452. The cost of construction of the buildings and the cost of the land was taken and from the aggregate an amount of Rs. 30,169 was deducted on account of the premium. The accountable person appealed to the Assistant Controller and the appeal being dismissed, he filed a second appeal before the Appellate Tribunal and that appeal has also been dismissed. And now, at the instance of the accountable person, this reference has been made.