Supreme Court · 1998 INSC 265 · Decided 21 July 1998
Trustees of H.E.H. Nizam's Pilgrimage Money Trust, Hyderabad v. Collector of Estate Duty, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1998 INSC 265 · [1998] 3 S.C.R. 827
- Case number
- CIVIL APPEAL No. 2803/1984
- Decided
- 21 July 1998
- Bench
- SUJATA V. MANOHAR, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Estate Duty Act, 1953 : A B Section 12(1) and Explanation-Property on Sett/or's death-Deemed C passing of-Applicability-Trust created for certain charitable and religious purposes-Property transferred absolutely to the trustees-However, trustees were directed during the lifetime of the sett/or to stellar and his family members accompanying him on pilgrimage to various shrines and holy places-Sett/or also had the right to direct the expenditure on religious and charitable purposes from the trust fund-Held: Under these D circumstances, no interest retained by the stellar for life in the
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