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TMI Blog1991 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... where he got himself employed in a concern of timber engineers, manufacturers and suppliers known as Timsales Ltd. In the course of time he applied on 25th Sept., 1951 for grant of citizenship under s. 6(1) of the British Nationality Act, 1940 and was registered on 28th Sept., 1951 as a citizen of the United Kingdom and colonies under the provisions of the said Act. 3. Late Sri Gandhi retired w.e.f. 12th April, 1972 from the service with Timsales Ltd. After his retirement he applied for the issue of a passport declaring his nationality as a British subject and U.K. as his country of residence. It may be mentioned here that Sri Gandhi was blessed with two sons viz. Navnitlal and Krishanlal, three daughters Vimla, Sushila and Bhanumati, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal value of the estate of the deceased. The Asstt. Controller of Estate Duty (ACED) noted that the moveable property of the deceased in U.K. of £ 9014.14=Rs. 1,46,928 had not been included in the principal value. The A.P. supported the exclusion of the said moveable property of the deceased with the contention that the deceased was not domiciled in India at the time of his death. The ACED on the basis of Madras High Court decision in the case of CIT vs. Dr. Ida Bella Scuddar (1980) 123 ITR 104 (Mad) and Bombay High Court decision in the case of CIT vs. V. Melvikoff (1982) 134 ITR 583 (Bom) did not accept the contention and held that the deceased was a domicile in India at the time of his death and his British citizenship, issue of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... death." Clause (d) of sub- s. (1) of s. 3 of the Act says that "the domicile of a person shall be determined as if the provisions of Indian Succession Act, 1925, on the subject, applied to him". Sec. 6 of that Act says that a person can have only one domicile for the purpose of succession to his moveable property. "Domicile" is classified under three heads (1) by birth (2) by choice and (3) by operation of law. In the peculiar facts of the case, the first two categories are relevant for present purpose. But the term "domicile" is not to be treated as synonym in meaning to the terms "citizenship" and/or "residence". The distinction between the three statuses of a person viz. citizenship, residence and domicile is necessary to bear in mind i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or another has been acquired. Thus a domicile can be acquiried by choice also. 9. Now coming to the instant case it is the established fact that late Mr. Gandhi had migrated to Kenya in the year 1921 and remained in service there with M/s Timsales Ltd. until he retired on 12th Aug., 1972. Kenya was then a British Colony and meanwhile Sri Gandhi had acquired British citizenship on 28th Sept., 1951. Kenya was not the country of his domicile of origin and by the conduct of Sri Gandhi in marrying there at Kenya, getting his daughter married with a person residing there and establishing one of his sons in London, it can be inferred that he had taken up his fixed habitation in U.K. or a British Colony. His further conduct of getting a passport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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