CONTROLLER OF ESTATE DUTY Vs. BISHAMBER DASS BUTAIL

JUDGEMENT

(1.) THE following question of law is referred for the decision of this court by the Income-tax Appellate Tribunal, Chandigarh Bench, under Section 64(1) of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty :

(2.) ONE Mansa Ram died on September 10, 1971. The value of the estate left behind by him was assessed at Rs. 1,83,073. For the purpose of fixing the rate under Section 34(1)(c) of the Act, the value of the interest of the lineal descendants was determined at Rs. 1,41,600. The claim for rebate under Section 35(3) of the Act on the basis that the value of the estate does not exceed rupees two lakhs was rejected by the Assistant Controller of Estate Duty on the ground that, on aggregation, as per Section 34(1)(c), the total value of estate exceeds Rs. 2 lakhs. This view was affirmed by the Appellate Controller. The Tribunal, in further appeal, has found that the chargeable estate is only the estate left behind by the deceased and the aggregation under Section 34(1)(c) was only for the purpose of determining the rate. In that view of the matter, the appeal was allowed and the claim for rebate was upheld.