Supreme Court · 1976 INSC 194 · Decided 24 August 1976
Controller of Estate Duty, Kerala v. V. Venugopala Varma Rajah
- Court
- Supreme Court of India
- Citation
- 1976 INSC 194 · [1977] 1 S.C.R. 346
- Case number
- CIVIL APPEAL No. 2000/1969
- Decided
- 24 August 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL, JASWANT SINGH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF ESTATE DUTY, KERALA v. V. VENUGOPALA VARMA RAJAH A~gust 24, 1976 B [A. N. RAY, C.J., M. H. BEG, R. s. SARKARIA, P. N. SlllNGHAl AND JASWANT SINGH, JJ.) c D E F G H Estate Duly Act \34 of 1953 ), s. 5-Land corered with ll'i/d and 1wt11ral forest xrowths-lf agricultural land. \ Under s.5 of owner is subject to estate duty. The State of Madras was added in the First Schedule with effect from 6th June, 1955. The assessee claimed that large tracts of land, covered with wild and natural f'orest growth9 situate in the Malabar District of the Madras Sta•e, were agri" cultural
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