SOMARAJU N V Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THIS is an application filed under Article 226 of the Constitution of India for the issue of a writ to declare the provisions of Section 34(1)(b) and (1)(c) of the Estate Duty Act, 1953, as ultra vires and unconstitutional. It is also prayed that the respondents should be restrained from enforcing these provisions in respect of the estate of the petitioner's father.

(2.) THE material facts are that one Nuli Laxminarayana and his son, the petitioner, constituted a Hindu undivided family governed by the Mitakshara law. THE petitioner's father died on March 6, 1966, at Vellore in the State of Madras. THE family had extensive properties consisting of agricultural lands situate in West Godavari District, A.P., residential house, godowns, cattle shed, cinema theatre, etc.

(3.) IN this writ petition which was filed during the pendency of the appeal the validity of Section 34(1)(c) of the Act is challenged. Two contentions were raised before us by Sri P. Bibulu Reddy, the learned counsel for the petitioner. It was firstly contended that Sub-section (1) of Section 34 is beyond the competence of Parliament inasmuch as estate duty is levied on the whole estate which formed part of the joint family and in which both the deceased as well as the petitioner had interest as coparceners.