JAMEELA BEGUM Vs. CONTROLLER OF ESTATE DUTY MADRAS
LAWS(SC)-1990-10-4
SUPREME COURT OF INDIA (FROM: MADRAS)
Decided on October 30,1990

JAMEELA BEGUM Appellant
VERSUS
CONTROLLER OF ESTATE DUTY,MADRAS Respondents


Cited Judgements :-

S C M MOHAMMED VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1998-1-61] [REFERRED TO]
S KURSHID BEGUM ALIAS BASU VS. S AJARAM BI ALIAS S HAZARAM BIBI [LAWS(MAD)-1991-9-89] [REFERRED TO]
SAHADAT HOSSAIN & ORS. VS. SABIHA BEGUM & ORS. [LAWS(CAL)-2016-3-127] [REFERRED TO]
SHREE KANT SHUKLA ALIAS AMAR VS. STATE OF U P AND OTHERS [LAWS(ALL)-1999-11-190] [REFERRED]
K. MOHAMED AYUB ALI VS. M. LOGANATHAN [LAWS(MAD)-2021-7-288] [REFERRED TO]


JUDGEMENT

- (1.)- This civil appeal is from the order of the High Court answering in the affirmative and against the accountable person the following question of law:
"Whether on the facts and in the circumstances of the case and on a proper consideration of the settlement deed dated 15-5-50, the value o the property by name "Albany" is includible in the estate of the deceased."

(2.)In the deed of settlement dated 15-5-50 it is clear that the settlement was absolute subject to the obligation of payment of the income during the lifetime of the settlor and after his death to his second wife.
(3.)Section 164 of Mulla's Principles of Mohamedan Law, 18th Edition at page 174 'deals with Gift with a condition and states that when a gift is made subject to a condition which derogates from the completeness of the grant, the condition is void, and the gift will take effect as if no conditions were attached to it.
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