Supreme Court · 1991 INSC 284 · Decided 1 November 1991
Controller of Estate Duty, Madras v. N. Shankaran ETC.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 284 · [1991] SUPP. 2 S.C.R. 167
- Case number
- CIVIL APPEAL No. 1204/1979
- Decided
- 1 November 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, M. FATHIMA BEEVI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Estate Duty Act, 1953--Sections 21(5); 9, 27--,'Blending'­ 'Partition '-Whether 'disposition'. A B A common question of l~w that arises for determination in C these appeals by special leave is whether the act of a member of a joint family by which he impresses his individual property with the of the joint family or "blends" it with the joint family prop­ erty is a 'disposition' within the meaning of the Estate ·Duty Act, 1953. In Civil Appeal No. 1204 of 1979 the facts are : One Natesan D Chetty who died on 1.3.1972, was the Karta of a Hindu Undivided Family,
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