Controler Of Estate Duty vs Hajee Abdul Sattar Sait & Ors.

Authority: Supreme Court Date: 1972-04-19 Section: ED5 Acts: Estate Duty Act, 1953 (XXXIV of 1953), Cutchi Memons Act, 1920 (XLVI of 1920), Muslim Personal Law (Shariat) Application Act, 1937 (XXVI of 1937), Cutchi Memons Act, 1938 (X of 1938), Hindu Wills Act, 1870 (XXI of 1870) Result: Assessee Citation: (1972) 86 ITR 53 (SC) Justices: S. M. Sikri, C.J., J. M. Shelat, A. N. Ray, I. D. Dua & H. R. Khanna Appeal No: Civil Appeal No. 1354 of 1968
Whether the entire property held by a deceased Cutchi Memon was chargeable to estate duty under the Estate Duty Act, 1953, or only his undivided share, considering the community's customary law of joint family property and devolution by survivorship under Hindu law principles --- Held: Only the deceased's undivided share was chargeable, as the Madras view (applying Hindu joint family law) prevailed over the Bombay view (limiting Hindu law to succession/inheritance) for Cutchi Memons settled in Madras.

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