Court : Guwahati
Decided on : May-22-1981
Saikia, J. 1. This land acquisition first appeal is from the reference Court judgment in Misc. Case No. 27 of 1966 arising out of L. A. Case No. 24 of 1959. 2. The appellants' inherited land measuring 75B 3K 15L under Dag Nos. 208, 210, 212, 213 and 214 covered by K. P. Patta No. 54 of Noonmati village. Panbari Mouza, Gauhati was acquired for construction of the Railway Marshalling Yard (Project No. IIB) in L. A. Case No, 24 of 1959 wherein the notification under Section 4(1) of the Land Acquisition Act, hereinafter referred to as 'The Act', bearing No. RLA.4/60/59, was issued on 8-10-1961 and the declaration under Section 6 of the Act, bearing No. RLA. 4/60/60, was issued on 8-10-1961. The possession of the land was taken on 4-2-1960 even prior to the Notification. The Collector classified thereout 14B. 2K. OL. as homestead and 1B. 1K. 15L. as cultivable land. There were four standing houses and huts and a large number of standing trees, as shown in Ext. 1, and 9 tanks, some with f...
Tag this Judgment!Court : Guwahati
Decided on : Sep-17-1981
Pathak, Actg. C.J.1. In this reference under Section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'), the following question has been referred to us by the Tribunal for our determination at the instance of the accountable person. The question which is said to arise from the order of the Tribunal in E.D.A. No. 32(G) of 1970-71, dated August 31, 1973, is: 'Whether, on the facts and in the circumstances of the case, the estate duty payable on the property passing on the date of death was a debt and deductible out of the principal value of the estate ?'2. In order to appreciate the scope of the question, it is necessary to refer briefly to the facts and circumstances indicated in the statement of the case. The deceased, Shri Sardarmal Bagaria, died on December 30, 1961. He was the karta of an HUF by name M/s. Girdharilal Sardarmal. The family consisted of the deceased, his wife and the adopted son. The adopted son is the accountable person. The entire property b...
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