Supreme Court · 1966 INSC 235 · Decided 28 October 1966
George Da Costa v. Controller of Estate Duty in Mysore, Bangalore
- Court
- Supreme Court of India
- Citation
- 1966 INSC 235 · [1967] 1 S.C.R. 1004
- Case number
- CIVIL APPEAL No. 1098/1965
- Decided
- 28 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
v. CONTROLLER OF ESTATE DUTY IN MYSORE, BANGALORE October 28, I 966 (J. C. SHAH, V. RAMASWAMI AND V. BHARGAVA. J.l.J Es/Ille /July Act, 1953 (Act 34 of 1953), s. !(}-Donor continuing to reside i11 house after making gift of it to his sons-R·!Sidence based only oli filial affection-Donor names of himselt and his wife. In 1954 the parents made a gift of the said property to their two sons including the appellant. The document recited that tho donees had accepted the gift and they had been put in possession. There­ afler, the sons paid the municipal tax but the parents
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