SARANGAPANI CHETTIAR S Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) THE petitioner, as accountable person, is aggrieved against the order of assessment made by the respondent on December 31, 1965, under the Estate Duty Act, 1953, hereinafter referred to as the Act. THE petitioner has availed himself of the alternative statutory remedy available to him under the Act and the appeal is reported to be still pending. He has come to this court also for the issue of a writ of certiorari to quash the order of assessment as above on the ground that he is not liable in law to account or pay the duty as assessed. THE relevant facts are as follows :

(2.) THE respondent, however, dutifully considered the objections as found on the record. He had occasion to refer to the judgment of this court in A.S. No. 80 of 1960 (Srimalhi Ramathilakam Ammal v. G. Appasami Chettiar). That was a suit in which the petitioner's status as adopted son of Sethu Chettiar was questioned. This court found that the adoption was valid and they also went into the question whether the intestacy occurred with reference to the estate of Gopalasami Chettiar, and even if the adoption was valid, a declaration that the petitioner could not be the legatee under the will of Gopalasami Chettiar was also considered. THEy held, after scrutinising and analysing the recitals in the will of Gopalasami Chettiar, that the petitioner, as adopted son of Ramathilakam, could not take the bequest under the will. In this connection, they observed as follows :

(3.) THE next question is whether by reason of the finding of the Division Bench that the petitioner took a vested interest in the bequest which would descend by the law of inheritance as also by reason of the words in the will giving the estate to Sethu Chettiar and his santhathis, there could be a passing or a deemed passing of the estate in question on the death of Ramathilakam.