Supreme Court · 1980 INSC 200 · Decided 10 October 1980
The Controller of Estate Duty, Lucknow v. Aloke Mitra
- Court
- Supreme Court of India
- Citation
- 1980 INSC 200 · [1981] 1 S.C.R. 943
- Case number
- CIVIL APPEAL No. 1712/1973
- Decided
- 10 October 1980
- Bench
- A.P. SEN, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
The Estate Duty Act, 1953-S. 5 sub-s. (!) and s. 6-lnter relation of­ Whether property held by a benamidar passes upon the death of the real owner and should be brought to charge under sub-s. (1) of s. 6 of the Act or is deemed to pass under s. 6. Words & Phrases--Benami-Benamidar-Meaning some other persons floated· two companies a publish­ ing firm and a printing press. Under an agreement dated May 29, 1953 M agreed to transfer his business to the newly floated companies, and on January 24, 1954 he wrote letters intimating that.the shares in the companies be allotted
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