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1972 (12) TMI 30 - MADRAS HIGH COURTEstate Duty Act, 1953 - One N. M. Khajamian Rowther died on November 9, 1954. Prior to his death he executed on May 29, 1945, a wakfnama in respect of certain properties. The four sons and four daughters of the wakif were nominated as mutawallis of the trust properties and the properties themselves were transferred in the name of Khajamian Wakf Estate. The wakfnama provided for the utilisation of the income of the trust properties for payment of certain expenses - " Whether Tribunal was right in law in holding that the properties comprised in the Khajaminan Wakf cannot be included in the dutiable estate under section 12 of the Estate Duty Act, 1953 ? "
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