Law: Estate Duty Act, 1953

Section: 2

- Sections 52, 53, 56(5), 59, Schedule III, Part I - Mysore Court Fees & Suits Valuation Act, 1958 - Sections 2(16), 5, 6, 35, 53 & 74 Schedule II - Estate Duty Act, 1953 CASES REFERRED TO Winans v. Attorney-General [1910] AC 27; 1 EDC 546 and Blackwood v. Queen [1882] 8 App. Cas. 82. JUDGMENT Somnath Iyer J. --- On July 8, 1958, one Joachim Bernard Pinto died and his wife who is the petitioner before us applied for the probate of his will. That application was presented on August 16, 1960. She valued the estate of the deceased which was likely to come to her hands at Rs. 44,064.16 nP., and the probate was granted on that basis. 2. On June 7, 1961, an application was presented by "the State of Mysore represented by the Deputy Commissioner of South Kanara" under section 56(5) and section 59 of the Mysore Court-Fees and Suits Valuation Act, 1958. The power of the District Judge who had granted the probate was invoked so that the true value of the estate might be estimated. All that was stated in that application was that the true value of the estate was Rs. 76,329*24 nP. The District Judge was of the opinion that the value of the estate was Rs. 99,750*16 nP. 3. In reaching the conclusion, the District Judge altered the value of many of the items of properties which belonged to the deceased and was of the view that Rs. 1,05,592 was the value of those items. From this, he deducted a sum of Rs. 5,841*84 nP., which represented allowable deductions and deduced the net value of the estate to be Rs. 99,750*16 nP. 4. It was on this basis that the petitioner was called upon to amend her valuation and to pay the deficient court-fee, and, in doing so, the District Judge recorded a finding which was not sought by the State in its application. When the petitioner estimated the value of the estate, she deducted from that value a sum of Rs. 30,000 which had been paid towards the estate duty payable in respect of that estate. That this was a legitimate deduction claimable by the petitioner was not disputed by the State. But the District Judge nevertheless thought that that deduction was an illegitimate deduction and that he had the power to disallow it in the exercise of…

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