DHANANJAY WAGHRAY DECD Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THIS application in filed under Section 64(1) of the Estate Duty Act at the instance of the accountable person.

(2.) THE facts in brief are as follows. Late Dr. Dhananjay Wagray died in Hyderabad on 30-11-1983 leaving behind his wife Smt. Manjula Waghray and two sons.THE deceased had left for United Kingdom in the year 1973 and later in the year 1974 shifted to Chicago, United States of America (for short 'USA'). He arrived in India on 7-4-1983 and brought with him his car used by him in USA and other articles, on transfer of residence to India. Necessary formalities were completed by the deceased with the authorities of Reserve Bank of India. As the deceased found that the conditions in India were not conducive, he thought of again going back to America andin this regard he wrote some letters to a few hospitals seeking employment. He had also made an application to Reserve Bank of India on 10-11-1983 for availing reconversion of currency. THE deceased was a Green Card holder. When he returned to India, he stayed in the house belonging to his HUF at Hyderabad While the deceased was in India, the death occurred and a sum of Rs. 17,56,205.00 was remitted to India to his legal heirs, viz., the accountable person, by the USA based insurance Company,

(3.) THE question therefore is whether the deceased died domiciled in India and if he died domiciled in India, is the accountable person liable for the assets lying in a foreign country. Section 21 of Estate Duty Act reads as follows: