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In Re: Pokurmull Augurwallah

Type Court Judgment Court Kolkata Decided Sep 08, 1896
~1 min read
https://sooperkanoon.com/case/868868

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Citation
Court
Kolkata
Judge
Decided On
Subject
Civil

Case Summary

AI-generated summary - not the official court judgment text.

Court Fees Act (VII of 1870), Section 19D - Exemption from Probate duty--Joint Family--Hindu Law--Conveyance to four members of a joint family governed by the Mitakshara Law as tenants in common--Survivorship. -

Key legal issue
Civil

Parties & Advocates

Appellant / Petitioner

In Re: Pokurmull Augurwallah

Legal References

Reported In
(1896)ILR23Cal980

Excerpt

court fees act (vii of 1870), section 19d - exemption from probate duty--joint family--hindu law--conveyance to four members of a joint family governed by the mitakshara law as tenants in common--survivorship. - ameer ali, j.1. upon the facts as stated it seems to us that the view taken by mr. belchambers, the taxing officer, is correct. the property was purchased by four brothers, members of a joint hindu family governed by the mitakshara law, with moneys belonging to the joint estate. the property, therefore though conveyed to them as tenants in common, vested in them as trustees for the benefit of all the co-parceners and consequently is not liable to duty.

Full Judgment

Ameer Ali, J.

1. Upon the facts as stated it seems to us that the view taken by Mr. Belchambers, the taxing officer, is correct. The property was purchased by four brothers, members of a joint Hindu family governed by the Mitakshara law, with moneys belonging to the joint estate. The property, therefore though conveyed to them as tenants in common, vested in them as trustees for the benefit of all the co-parceners and consequently is not liable to duty.

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