CONTROLLER OF ESTATE DUTY Vs. BRIJ KISHORE GUPTA

JUDGEMENT

(1.) THIS is an estate duty reference in which the following question has been referred for our opinion :

(2.) WE have heard learned standing counsel for the Department and Sri Vikram Gulati for the accountable person.

(3.) IN the present case, it has been pointed out by Sri Gulati that the Tribunal has noticed that the deceased Sri Chand Kishore left a will in which he gave certain properties to his brother and other family members and to a small extent to his wife at his discretion. As such it was incumbent upon the Tribunal to have examined the will of the deceased Sri Chand Kishore and to have deducted the amount left by his will to his widow. Thus, while we are of opinion that the deduction of Rs. 10,000 made by the Tribunal was not correct, the Tribunal should have made a deduction of the amount bequeathed to the widow by Sri Chand Kishore in his will.