CONTROLLER OF ESTATE DUTY Vs. ARATI GHOSH

JUDGEMENT

(1.) This is a reference by the Controller of Estate Duty, West Bengal, Calcutta, which arises out of the estate duty proceedings consequent on the demise of Smt. Charushila Dassi, widow of Aukshoy Kumar Ghosh, on November 13, 1959. Aukshoy Kumar Ghosh died on November 23, 1909 and before his death he disposed of his properties by a testament dated May 11, 1907. Letters of administration with a copy of the will annexed were granted to Smt. Charushila Dassi as the Administrative by the High Court on April 4, 1910. The estate was worth about Rs. 17.64 lakhs at that time.

(2.) Under the said will the testator gave Smt. Charushila Dassi, for her life, a right of residence in the family dwelling house. She had to be maintained out of the estate in the same way as she was being maintained during his lifetime. While being so maintained, she was to receive Rs. 25 per month out of the estate for personal expenses and religious ceremonies. If she desired to have her maintenance separately, she was to be paid Rs. 80. per month. If she desired to live in a separate house, then she was to be paid Rs. 100 per month. Aukshoy Kumar Ghosh died without any issue. So his wife was given the power to adopt. She wanted to adopt Sambhu Nath Ghosh, son of Rajendra Krishna Ghosh, the first cousin of her deceased husband. An agreement was entered into between Rajendra Krishna Ghosh who had also been appointed guardian of Sambhu Nath Ghosh by the Calcutta High Court and Smt. Charushila Dassi. This agreement was dated July 3, 1913, and the terms were sanctioned by the High Court by an order dated June 30, 1913. The substance of the agreement was as follows :

(3.) On November 25, 1935, Charushila Dassi and the adopted son who was then known as Debi Prassanna Ghosh entered into an agreement so as to transfer the entire properties to Debi Prasanna. It will be necessary to mention some of the clauses of agreement. They are as follows: