REGENT COMPUTRONICS PVT. LTD.

CONTROLLER OF ESTATE DUTY,DELHI Appellant

V/S

LATE SHRI A.T.SAHANI THROUGH MRS L.A.SAHANI, NEW DELHI Respondents

Referred Judgements :-

NEW YORK BREWERIES CO. V. ATTORNEY GENERAL [REFERRED TO]
ATTORNEY GENERAL V. MILNE [REFERRED TO]
RAY V. BARNWELL [REFERRED TO]
ADAMSON AND ANOTHER V. ATTORNEY GENERAL [REFERRED TO]
ATTORNEY GENERAL V. QUIXLEY [REFERRED TO]
SECRETARY OF STATE V. GOKAL CHAND AND OTHERS [REFERRED TO]
GOBALD MOTOR SERVICE LTD. N. VEERASWAMI CHETTIAR AND ANOTHER V. R. M. VELSUAMI AND OTHERS [REFERRED TO]
PALANATTI RAGHUDU AND ANOTHER V. NALLAGADDA ERRAIVA AND ANOTHER [REFERRED TO]
PRABHUDAS JAGJIVANDAS VS. INCOME TAX OFFICER [REFERRED TO]
MURAT SINGH VS. CONTROLLER OF ESTATE DUTY [REFERRED TO]
ANNADA MOHAN ROY VS. GOUR MOHAN MULLICK [REFERRED TO]
D.MOHANAVELU MUDALIAR VS. INDIAN INSURANCE AND BANKING CORPORATION LTD [REFERRED TO]

JUDGEMENT

(1.) This case raises an interesting but difficult point under the Estate Duty Act, 1953 (hereinafter called the Act). The facts are not many and are also not in dispute.

(2.) The deceased A. T. Sahani who was an employee of the Indian Airlines Corporation died on 11th September, 1963 in an air crash while on duty. Under Rule 159 of the Indian Airlines Corporation (Flying Crew) Services Rules, a member of the flying crew was entitled to certain compensation at specified rates in the event of his death or an injury caused by an accident during or as a result of air journey performed as such in the Corporation's service. The rule as it stood at the material time reads as under :-

(3.) In accordance with the terms of the aforesaid agreement between the deceased and his employer, a sum of Rs. 68,300.00 was received by his widow as compensation.

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CONTROLLER OF ESTATE DUTY DELHI Vs. LATE SHRI A T SAHANI

Referred Judgements :-

JUDGEMENT

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