TRUSTEES OF SAHEBZADI ANWAR BEGUM TRUST Vs. CONTROLLER OF ESTATE DUTY HYDERABAD

JUDGEMENT

(1.) These cases are referred to by the Income-tax Appellate Tribunal under section 64(1) of the Estate Duty Act. R.C.Nos.85/78 and 95/73 deal with the Trust called Shabzadi Anwar Begum Trust, whereas R.C.Nos.87/78 and 88/78 deal with the Trust called Sahabzadi Oolia Kulsam Trust. R.C.No.85 of 1978 arises out of the reference made at the instance of the Trustees of Sahebzadi Anwar Begum Trust and the question referred to for the decision of this Court is as follows: "Whether on the facts and in the circumstances of the case the trust created by the deceased on 21.3.1953 known as Sahebzadi Anwar Begum Trust is ab initio void? R.C.No.95 of 1978 arises out of the reference made at the instance of the Department and the question referred to for the decision of this court is as follows: "Whether on the facts and in the" circumstances of the cases and on the interpretation of the trust deed the value of the corpus of the Shabzadi Anwar Begum Trust is liable to be included in the principal value of the estate of late Sri Osman Ali Khan Bahadur?" R.C.No.87/78 arises out of the reference made at the instance of the Trustees of Sahebzadi Oolia Kulsam Trust and the question referred to for the decision of this Court is as follows: "Whether on the facts and in the circumstances of the case the trust created by the deceased on 21.3.1953 known as Sahebzadi Oolia Kulsam Trust is ab initio void?" R.C.No.88/78 arises out of the reference made at the instance of the Department and the question referred to for the decision of this Court is as follows: "Whether on the facts and in the circumstances of the case and on the interpretation of the trust deed the value of the corpus of the Sahebzadi Oolia Kulsam Trust is liable to be included in the principal value of the estate of late Sri Osman Ali Khan Bahadur?"

(2.) All the four references can be disposed of by a common judgment as questions of law referred to are identical.

(3.) We would like to state briefly the facts leading to these references.