Relative, 'relative' means, in the context, near rela-tions set out in s. 27(2) of the Estate Duty Act, 1953 and in this case the accounting persons are both relatives, Controller of Estate Duty v. Shri Kantilal Trikamlal, AIR 1976 SC 1935: (1976) 4 SCC 643: (1977) 1 SCR 9.
It includes any person related to the mentally ill person by blood, marriage or adoption. [Mental Health Act, 1987, s. 2 (t)]
A person connected with another by blood or affinity; a kinsman, Black's Law Dictionary, 7th Edn., p. 1291.