Law:

Section:

Section 5 of the Estate Duty Act, 1953 - Property passing on death - Deceased was born in India in 1895 - He married A in India - In 1939 he left India for Ceylon where he acquired certain properties and also married M, a resident of Ceylon on 17-9-1940 and through her he had a daughter and two sons V and R - Income earned in India from assets in India was assessed in his hands as a nonresident - On 33-7-1951, he filed an application for registration as a citizen of Ceylon but his application was not granted till he died on 7-3-1965 - However, his Ceylonese wife and children were granted citizenship on basis of aforesaid application - He also left a will under which he bequeathed lifetime annuities of Rs. 1,000 each to both his wives - On his death A filed an account of estate of deceased but before assessment could be completed she also died - On her death R, accountable person and son of deceased, adopted return filed by A - Whether in view of facts that deceased owned properties in India and was visiting India from Ceylon frequently, it could not be said that deceased had abandoned domicile of origin and acquired domicile of choice and, thus, movable property situate in Ceylon was includible in estate of deceased - Held, yes Facts The deceased P was born in 1895 in India. He married A in India. In 1939, he left India for Ceylon where he acquired certain properties and also married one M, a resident of Ceylon on 17-9-1940 and through her he had a daughter and two sons V and R. He was earning income from certain estates in Ceylon. The income earned by him from the assets in India was assessed in his hands as a non-resident. On 23-7-1951, he filed an application under the Indian and Pakistani Residents Citizenship Act, 1949, for registration as a citizen of Ceylon. But his application was not granted till he died on 7-3-1965. However, his Ceylonese wife and children were later granted citizenship on the basis of the application filed by P. He also left a will under which he bequeathed lifetime annuities of Rs. 1,000 each for both his wives A and M. On his death A filed an account of the estate of the deceased and in that, she claimed that the value of the…

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