Supreme Court · 1988 INSC 160 · Decided 9 May 1988
Dipti Narayan Srimani v. Controller of Estate Duty, West Bengal
- Court
- Supreme Court of India
- Citation
- 1988 INSC 160 · [1988] SUPP. 1 S.C.R. 269
- Case number
- CIVIL APPEAL No. 946/1975
- Decided
- 9 May 1988
- Bench
- R.S. PATHAK, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
SRIMANI v. CONTROLLER OF ESTATE DUTY, WEST BENGAL MAY 9, 1988 [R.S. PATHAK, CJ·AND M.N. VENKATACHALIAH, J.] Esta.le Duty Act, 1953-Section 12(1) Requirements of-Section · 12(1) does not draw-upon the incidents and implications of "settled property" for satisfaction of its the ingredients 'of sec. 12( 1)-Require­ ments of Section 12(1) will be satisfied if there is settlement as defined under 2nd Part of Sec. 2(19) rind if, there is reservation of an int~rest by the sett/or in addition. - Estate Duty Act, 1953-Section 2( 19)-Definition of Settled pro- -
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