Supreme Court · 1977 INSC 137 · Decided 3 May 1977
Controller of Estate Duty Madras v. Alladi Kuppuswamy
- Court
- Supreme Court of India
- Citation
- 1977 INSC 137 · [1977] 3 S.C.R. 721
- Case number
- CIVIL APPEAL No. 2003/1971
- Decided
- 3 May 1977
- Bench
- P.N. BHAGWATI, N.L. UNTWALIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
c t . D E F G H !TZI CONTROLLER OF ESTATE DUTY MADRAS v. ALLADI KUPPUSWAMY May 3, 1977 • [P, N, BHAGWATI, N, L. UNTWALIA ANIJ S. MURTAZA FAZAL ALI, JJ.I £.state Duty Act, 1953-Sections 7(1) and (2) and 39-Scope of. Hindu Joint Fan1ily-Death of coparcener-Nature of interest of 6, 7(1), 39, 40(a) and (b)-Hindu Women's Siglu.1 tc I'roperty Act, 1937, Section 3(2). Construction of fiscal statutes-Duty of the court-Legislative intent reflected in the Acts must be given full effect to. Sbri Anadi wa~ a member of the Hindu coparcenary consisting of hl1nself, his wife (Smt.
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)