K E ABDUL HAMEED Vs. CONTROLLER OF ESTATE DUTY KERALA
HIGH COURT OF KERALA
CONTROLLER OF ESTATE DUTY, KERALA
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(1.) This is a reference under S.64(1) of the Estate Duty Act, 1953. The question referred reads as follows:
"Whether on the facts and in the circumstances of the case, the entire property in respect of which the deed dated the 7th March 1953 was executed by the deceased, was liable to inclusion in the estate of the deceased, having regard to the provisions of S.10 and 12 of the Estate Duty Act. 1953 -
(2.) The deed styles itself as a "settlement deed". It forms Annexure C to the Statement of the Case. The original, we are told, is in Malayalam and is entitled an ".scrusV.
(3.) The deed was executed by one Ismail Kunju in favour of his three sons and four daughters. It was executed, as stated in the question, on the 7th March 1953. Ismail Kunju died only on the 29th July 1955, that is, beyond the period of time specified in S.9 of the Estate Duty Act, 1953. It follows that there can be no question of any liability to estate duty except on the basis of S.10 or S.12 of that enactment.;
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