Supreme Court · 1997 INSC 366 · Decided 3 April 1997

SMT. Sathyaprema Manjunatha Gowda v. The Controller of Estate Duty, Karnataka

Court
Supreme Court of India
Citation
1997 INSC 366 · [1997] 3 S.C.R. 586
Case number
CIVIL APPEAL No. 3021/1986
Decided
3 April 1997
Bench
K. RAMASWAMY, D.P. WADHWA (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

SATHYAPREMA MANJUNATHA GOWDA v. THE CONTROLLER OF ESTATE DUTY, KARNATAKA APRIL 3, 1997 IK. RAMASWAMY AND D.P. WADHWA, JJ.) Hindu Law Womens Rights Act, 1933. Mysore Act No. VIII of 1933: Section S(l)(d). Estate Duty Act, 1953 : Sections 5, 6 and 64(1). Joint Family Prope1ty-Single Officer excluding the share from taxable estate-But on appeal it was rel'~-·sed-High Cowt held the view taken by Tribunal was co1Tect--:"'p­ peal before Supreme Cowt-Held on death of Co-parce11er his widow a11d daughter were not entitled to share in the Estate-Claim of

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