Supreme Court · 1973 INSC 52 · Decided 16 March 1973
Collector of Estate Duty v. M/S R. Kanakasabai and ORS.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 52 · [1973] 3 S.C.R. 747
- Case number
- CIVIL APPEAL No. 1770/1970
- Decided
- 16 March 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
F G H 747 COLLECTOR OF ESTATE DUTY v. MIS R. KANAKASABAI AND ORS. March 16, 1973 (K. S. HEGDE, P. )AGANMOHAN Rl!DDY AND H. R, KHANNA, JJ.) Estaie Duty Act, 1953 ss. 10 and 12-Applicability of. R dies in 1959 leaving behind him four sops, some grandsons, wife and daughter. These accountable properties settled by the deoeased on his wife, sons, grandsons and daughter on the ground that the deceased had reserved to himself an interest for life in the properties comprised in the above settlements, within the meaning of s. 12 of the Estate Duty Act 1953. The deed in favour of the
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