Supreme Court · 1971 INSC 272 · Decided 5 October 1971
M. K. Balakrishnan Menon v. ASSTT. Controller of Estate DUTY-CUM-1.T.O. Ernakulam
- Court
- Supreme Court of India
- Citation
- 1971 INSC 272 · [1972] 1 S.C.R. 961
- Case number
- CIVIL APPEAL No. 1137/1969
- Decided
- 5 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Hindu Succession Act; Succession Act Section 7(3)
Headnote
Marunzkkattayam Law-Whether the entire estate passed in the death of the sthanaihdhar to his successors and if the entire property is liable to Estate duty under Estate Duty Act, 1953-Interprel!ation of s. 7(3) of the Succession Act. 1956. One T who was the third Stanamdhar of a family, died in properties in his personal capacity. After his death a suit for th; partition of the Sthanam was fi.I{!d by various members of the Ta.rwad. The appellant was appointed a receiver of fhe properties covered by the third Sthanam of which the sthanamdar was the deceased T. The receiver was in
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