| Case ID |
2c9a0a06-4f54-484e-a3af-56d66c8d8831 |
| Body |
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| Case Number |
TAX CASE No. 17 OF 1958 REFERENCE No. 8 OF 1958 |
| Decision Date |
Nov 17, 1959 |
| Hearing Date |
|
| Decision |
The Madras High Court held that the estate duty could not be levied on the agricultural lands owned by the deceased as he passed away before the notification adding Madras to the First Schedule of the Estate Duty Act was published. The court stated that the duty would be leviable only if death occurred after the notification, which was published on June 11, 1955. Thus, the applicant was entitled to a rebate of duty concerning the agricultural lands situated in Madras State, affirming that the legislation under Article 252 could not apply retrospectively. |
| Summary |
In the landmark case of V. Venkataraman v. Controller of Estate Duty, the Madras High Court addressed the intricacies of estate duty as it pertains to agricultural lands under the Estate Duty Act, 1953. The pivotal question was whether the estate duty could be levied on properties of a deceased individual who died prior to the notification that included Madras in the First Schedule of the Act. The court ruled in favor of the accountable person, emphasizing the constitutional provisions under Article 252, which dictate that any Central legislation adopted by a State cannot apply retrospectively before the date of the State Legislature's resolution. The decision reaffirmed the legal principle that legislative actions must adhere to the temporal boundaries set by their enactment and adoption processes. This case highlights the importance of understanding the legislative framework surrounding estate duties, especially concerning agricultural lands, and serves as a significant reference point for future cases involving similar legal questions. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
Rajagopalan,
Ramachandra Iyer
|
| Lawyers |
T.S. Kuppuswami Aiyar,
C.S. Rama Rao Sahib
|
| Petitioners |
V. Venkataraman
|
| Respondents |
Controller of Estate Duty
|
| Citations |
1960 SLD 285,
(1960) 38 ITR 1
|
| Other Citations |
Attorney-General v. Pougett (1816) 2 Price 381,
Bappu Ayyar v. Renganayaki [1955] 2 M.L.J. 302,
Blackwood v. Queen (1882) 8 App. Cas. 82,
Delhi Laws Act, 1912, In re [1951] S.C.R. 747,
R. v. Dureley (1832) 3 B. & Ad. 465,
Sree Manavikraman Raja, Zamorin Raja of Kozhikode v. Controller of Estate Duty [1957] 32 ITR (ED) 1 (Mad.)
|
| Laws Involved |
Estate Duty Act, 1953,
Article 252 of the Constitution of India
|
| Sections |
5
|