Supreme Court · 1979 INSC 247 · Decided 20 November 1979
Controller of Estate Duty, West Bengal v. Usha Kumar & ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 247 · [1980] 2 S.C.R. 241
- Case number
- CIVIL APPEAL No. 401/1973
- Decided
- 20 November 1979
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
EsloJ• Duty Act 1953, S5-Estat• Duty-Trust deed providing. property to belong to· and remain with trust-Income from trast property-1ttilization for _ r~ligious, charitable purposa and benefit of desc.endants of sett/or-Whether valid ·tF<lst-wlrether property devolved 011 executed a deed of trwt, transferred all his properties to the sllid ' I trust and appointed himself as the first managing trustee for a period of one year and directed that after be ceased to be the trustee, bis son the deceased should act as the managing trustee of the Trust Mld on his death,
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)