CONTROLLER OF ESTATE DUTY Vs. MELNIKOFF V

JUDGEMENT

(1.) THIS is a reference under s. 64(1) of the E.D. Act, 1953 hereinafter referred to as 'the said Act'), made at the instance of the Controller of Estate Duty, Bombay City II. The question referred to us for our determination is as follows:

(2.) THE facts giving rise to this reference, as they emerge from the statement of the case, are as follows: The deceased, Mrs. Margaret Melnikoff, was born in Bombay on March 15, 1910. The first passport obtained by her is dated July 9, 1924, and that passport was issued by the Czechoslovakian Republic. In this passport the domicile of the said deceased is shown as in Vienna. On February 1, 1929, the deceased arrived in India, and in May, 1929, she married George Melnikoff. The second passport obtained by the deceased is dated January 18, 1932. That passport has been issued at Bombay by the passport officer to the Govt. of Bombay. In this passport the domicile of the deceased is shown as in Bombay. The national status of the said deceased is shown as follows:

(3.) BEFORE going into the contentions advanced by the respective counsel, it will be in order to refer to the relevant provisions of law. Part III of the said Act deals with exceptions from the charge of duty. Sub -section (1) of s. 21 of the said Act runs as follows: