Supreme Court · 1986 INSC 4 · Decided 8 January 1986
Dilharshankar C. Bhachecha v. The Controller of Estate Duty, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1986 INSC 4 · [1986] 1 S.C.R. 94
- Case number
- CIVIL APPEAL No. 679/1974
- Decided
- 8 January 1986
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Estate Duty Act, 1953 sections 2(15), 2(16), 2(19), 6 and 29 - Interpretation of the words "paid" and "since" in section 29 - Joint will and mutual will - Conditions necessary to render mutual will irrevocable - The theory of contempora­ neous exposition and construction of being one of the grand-sons of the deceased Kamlashankar Gopalshankar and a legatee under a joint will of his grand parents is the accountable person under the Estate Duty Act, 1953. The deceased and his wife Mahendraba each possessed certain ~ properties which were of their own individual
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