Supreme Court · 1979 INSC 6 · Decided 15 January 1979
Controller of Estate Duty, Karnataka, Bangalore v. Umesh Rudra
- Court
- Supreme Court of India
- Citation
- 1979 INSC 6 · [1979] 2 S.C.R. 951
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 6311/1978
- Decided
- 15 January 1979
- Bench
- P.N. BHAGWATI, D.A. DESAI, A.D. KOSHAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
951 Estat~ Duty· Act, 1953, S. 10~ enjoyn1i>11t to tlic entire exclusion of t!ie donor, applicabi(ity when liusband is donor. The deceased gifted his residential property to his W'lfe, but continued to live there with her. On his death, while calculating the estate duty, the appel­ value of the estate, on the ground that the deceased continued to reside with the \Vifc, even after the gift. Upholding the High Cornt's judgment, and rejecting the special leave petition, the Court c HELD : Stction 10 cannot be construed in a n1anner which \Yould require the ln,sband who
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