CONTROLLER OF ESTATE DUTY Vs. USHA DEVI PATANKAR

JUDGEMENT

(1.) THIS is a case stated by the Appellate Tribunal under Section 64 (1) of the Estate Duty Act, 1953 referring for our answer the following questions of law:

(2.) SARDAR Narayan Rao Patankar, who died on 13th October, 1957, was holder of a cash Muafi of Rs. 38,844/- per annum from the Gwalior Darbar. On his death the grant of Muafi was continued by the Madhya Pradesh Government in favour of his son Trimbak Rao Alias Aditya Patankar and the name of the son under the guardianship of his mother Smt. Usha Devi Patankar was substituted in place of the deceased. Smt. Usha Devi Patankar is the accountable person in this case.

(3.) THE charging section in the Estate Duty Act for levy of Estate Duty is Section 5 (1) which reads as under: