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1971 (10) TMI 30 - SC - Income TaxWhether the provisions of the Succession Act can affect and are relevant for the levy of estate duty under the Act ? What is the true effect of the provisions of section 7(3) of the Succession Act ? Whether the estate duty would be leviable on the entire property which belonged to the sthanamdar or it can be levied only on 1/114th share in the sthanam properties to which alone the deceased, Thampan, would have been entitled if a partition had taken place under section 7(3) of the Succession Act immediately before his death ? Held that:- We have no doubt that the High Court was right in saying that the word " devolve " as used in the first part has the meaning given to it of passing from a person dying to a person living. Thus, the sthanam property held by the sthanamdar has to pass from the sthanamdar to the members of the family to which he belonged and his heirs. Legal fiction, in the words which have been set out, do not cut down the sthanam property that passes on the death of the sthanamdar to a per capita share, the fiction having been introduced only for determining the respective share for the purpose of distribution to the members of the family and the heirs of sthanamdar - we affirm the decision of the High Court and dismiss this appeal
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