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TMI Blog1987 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... instance of the Controller of Estate Duty to answer the following questions of law: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that after the merger of the Indian States, the impartible estate ceased to exist ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that after the merger of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Duty Act, 1953 ? " His Highness Maharaja Shri Sumer Singhji of Kishangarh died on February 16, 1971. He was assessed to income-tax and wealth-tax during his lifetime. The accountable person filed the account of the estate of the deceased showing the status as Hindu undivided family. The Assistant Controller of Estate Duty took the view that the deceased was the holder of an impartible estate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that the earlier rule of primogeniture governing the property did not have the effect of depriving the property of the character of Hindu undivided family property at the time of the demise of the deceased. It was further held that the Hindu undivided family being in existence at the time of the demise of the deceased, the property was impressed with that character. Reliance was placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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