| Case ID |
438252d2-ecb1-4485-85ce-d88dfdbdc52d |
| Body |
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| Case Number |
CIVIL APPEAL No. 679 (NT) OF 1974 |
| Decision Date |
Jan 08, 1986 |
| Hearing Date |
|
| Decision |
The Supreme Court ruled that the estate duty was not payable on the share of the deceased's wife, as estate duty had already been paid on her share upon her death. The court found that the joint will executed by the deceased and his wife was a mutual will, which meant that the surviving spouse could not dispose of the property contrary to the terms of the will after the death of the first spouse. The court emphasized that the intention of the testators was to keep the property intact for the benefit of their grandchildren, and thus the provisions of Section 29 of the Estate Duty Act applied, entitling the accountable person to exemption from further estate duty. |
| Summary |
This case revolves around the interpretation of a joint will executed by a husband and wife, which stipulated that upon the death of one spouse, the surviving spouse would inherit the property but could not dispose of it in a manner that would contradict the ultimate bequest to their grandchildren. The Supreme Court of India addressed whether estate duty was payable on the property after the husband's death, given that duty had already been paid on the wife's share. The court concluded that the will was a mutual will, indicating an agreement not to revoke it after one party's death, thereby preserving the property for the grandchildren. The court's decision reinforces the principles surrounding estate planning, joint and mutual wills, and the implications of estate duty, highlighting the importance of clear testamentary intentions. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
V.D. Tulzapurkar,
Sabyasachi Mukharji
|
| Lawyers |
Not available
|
| Petitioners |
Dilharshankar C. Bhachech
|
| Respondents |
Controller of Estate Duty
|
| Citations |
1986 SLD 1448 = (1986) 158 ITR 238
|
| Other Citations |
Coutts & Co. v. IRC [1962] 2 All E.R. 521,
Dufour v. Pereira [1769] 21 E.R. 332,
Kuppuswamy Raja v. Perumal Raja AIR 1964 Mad. 291,
Oldham, In re. 1925 Ch. 75,
Gray v. Perpetual Trustee Co. [1928] AC 391,
Bhawani Prasad v. Smt. Surendra Bala AIR 1960 All. 126,
Re Parsons, Parsons v. Attorney-General 1942 (2) All E.R. 496
|
| Laws Involved |
Estate Duty Act, 1953
|
| Sections |
29
|