Mrudula Nareshchandra Vs. Controller Estate of Duty

Decided On : Jun-28-1973

Court : Gujarat

LAW: the Estate Duty Act, the Estate Duty Act 2, section 26(1, section 46, the Partnership Act, section 5, section 7, the Indian Partnership Act, Section 29 of the Partnership Act, the Partnership Act, section 5, section 5, section 7, section 7 of the Act, Section 7, section 40, section 40, section 5 of the Act, section 7 of the Act, section 6, section 40, section 40, section 5, section 7 of the Act, section 5, section 2, section 5, section 5, section 7, section 7, section 40, section 7, section 40, section 40, section 5, section 7 of the Act, section 5, section 5, section 5 of the Act, section 5 of the Act, section 8(4)(c, section 8(3)(c, the English Finance Act, section 1 of the Finance Act, section 2, section 2(1)(b, section 1 of the English Finance Act, section 2(1)(b, the Finance Act, section 1 of the Finance Act, section 5 of the Act, section 5, section 5, section 7, the Partnership Act, section 7, section 7, section 7, section 7, section 40, section 40, section 7, section 40, section 40, section 40, section 40, section 7, section 40, section 40, section 7, the Estate Duty Act, Section 40, section 40, section 40, the Finance Act, section 43, the Finance Act, section 7(7, the Finance Act, section 40, the Finance Act, the Finance Act, the Finance Act, Estate Duty Act, the English Act, the Finance Act, the English Act, section 1, section 7(7, section 2(1)(b).'64, section 7(7, the English Act, section 43, section 17(6, section 5, section 6, section 7(1, section 7(1).'67, section 7, section 40, section 7, section 40, section 7, section 40, section 7 of the Act, section 5 or section 7 of the Act

PERSON: T.T. Mehta, J.1, Nareshchandra Kantilal, Controller, SHri Patel, I. Whether, Shri Patel, Shri Pathak, Pathak, Shri Pathak, Shri Pathak, Shri Pathak, Addanki Narayanappa v., Bhaskara Krishnappa, Shri Pathak's, Shri Pathak, Khushal Khemgar Shah, Khorshed Banu, Shri Patel, Shri Patel, Controller, Shri Patel, Shri Patel, Shri Patel, Shri Patel, Shri Patel, Shri Patel, Shri Kaji, Shri Kaji, Shri Kaji's, Shri Kaji, Shri Kaji, Shri Patel's, Shri Kaji, Subject, Shri Patel, Shri Kaji, Shri Kaji, SHri Kaji, Ferederick Charles Henry Thomas, Shri Kaji, Shri Kaji, Boden, Hamilton J., Shri Kaji, Shri Kaji, Shri Patel, Patel, Shri Patel, Shri Patel, Gift, Bhavanagar, Narayanappa, K. K. Shah v. Khorshed Banu, Shri Patel, Shri Patel, Shri Patel's, Shri Patel, Shri Kaji, Shri Kaji, Wilberforce, Arunachalam Chettiar, Kuppuswami, Tohmas Edmund Gartside, John Travis Gartside, Reid, Arunachalam Chettiar, Veeraswami C.J., Shri Kaji, Shri Kaji

DATE: 1953, 13th September 1962, 6th June, 1957, June 6, 1957, '13, '19, 21, the 1st November, 1956, '30, 32, '33, 35, 37, 38, 40, 1941- 42, 44, 1894, 1894, 1984, 1984, 1894, 46, 47, 49, '51, 54, 55, 57, '58, 40, 8th February, 1934, 20 years, January 2, 1962, 17, May 8, 1963, 1940, 1940, 1894, 1953, 1894, 1894, 1894, 1894, 1953, 1894, 1919

CARDINAL: 2, one, 10, 10, 4., 60,732, 60,732, 5., 6., two, 1, 2, 10, three, 3, 8, three, 3, 9, 11/71, 10, 11, 12, 14, 15, 2, 15, one, two, 14, 1303, 16., 4, 17, 1, 2, 10, 18., one, 7, 20, 10, 10, three, 1, 2, 10, 3, 22, two-fold, 10, 23, 10, 24, 25, 10, 10, 26, 27, 10, 28, 1, 1, 16, 16, 31, One, 6 to 16, 1, two, 34, one, 39, 10, 10, 10, 10, 41, 10, 10, 42, two, 43, one, 10, 10, 10, 10, 45, 10, 10, 1, 2, 48, one, 50, 10, one, one, one, 10, 56, 7, 40, one, 7, 59, 7, 40, three, 60, 7, four, One, two, two, 23,500, two, 61, two, 2, 1, 62, 7, 40, 63., 66., 68, one, 69, 2, 1, 2, 3

ORG: G. Bhagwatiprasad & Co., the Appellate Controller of Estate Duty, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Privy Council, Perpetual Executors and Trustees Association of Australia Ltd., Taxes, Nareshchandra Kantilal, Tribunal, Tribunal, G. Bhagwatiprasad & Co. of Ahmedabad, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Appellate Controller, Tribunal, State, the Appellate Tribunal, Privy Council, Boden, Perpetual Executors and Trustees Association of Australia Ltd., Taxes, Trustees Association of Australia Ltd., the Commonwealth Estate Duty Assessment Act, the Privy Council, Privy Council, Lordships of the Privy Council, Perpetual Executors Association, Tribunal, the PRivy Council's, Privy Council, Privy Council, the Privy Council, The Privy Council, Perpetual Executors, Boden, Boden, Boden, Boden, the Supreme Court, Velo Industries v. Collector, the Supreme Court, the Supreme Court, the Supreme Court, the House of Lords, Gartside v. Inland Revenue Commissioners, the Privy Council, Gartside, the House of Lords, Indian Estate Duty Act, Gartside, Gartside, Wilberforce, the Privy Council, the Estate Duty Ordinance, the Ceylon Ordinance

PERCENT: 28%, 28%

GPE: Bombay, Explanations, Mitakshara, Marumakkattayam, Aliyasantana, Gastrid, Alladi Kuppuswami

ORDINAL: second, first, second, first, second, first, first, third, first, first

NORP: Hindu

WORK_OF_ART: Controller of Estate Duty

LANGUAGE: English, English

TIME: 40 of the Act

MONEY: about Pounds 23,500

PRODUCT: a Full Bench

LOC: Madras