Law:

Section:

Section 5 of the Estate Duty Act, 1953 - Property passing on death - Domicile of origin of deceased was India - In 1946, he left India and went to Malaya for business purposes - Thereafter, he largely stayed in Malaya but made several short trips back to India - Wife and children of deceased continued to stay in India - He was holding ancestral properties in India - He also purchased a site in India in name of his wife out of his own funds - He was also paying insurance premium in India - Till 1960 he was holding only Indian passport but thereafter he obtained a Malayan passport - In his will, he declared his domicile to be in Malaya and wanted his will to take effect as per laws of Malaya - On his last visit to India, he died on 23-2-1964 - Whether deceased had given up domicile of origin and acquired a new domicile in Malaya - Held, no FACTS The father of the deceased, when the deceased was born, was domiciled in India. The deceased left India for Malaya in 1946, for business purposes, returned to India in 1950, and after staying there for a few months, went back to Malaya. After about four years, he again returned to India where he stayed for nearly two years. He again left for Malaya to return to India nearly seven years later, and on his last visit to India, he died on 23-2-1964. The deceased retained the ancestral properties in India. The wife and children of the deceased remained in India. Till 1960, the deceased had only an Indian passport, but thereafter he obtained a Malayan passport. The deceased had accepted in his income-tax assessments that two of his properties in India were his dwelling houses. He also purchased a site in India in 1961 out of his funds in the name of his wife. He was also paying insurance premium in India. In his will, he stated that he was domiciled in Malaya and wanted his will to be put into effect as per laws of Malaya. The accountable person claimed that the deceased was domiciled in Malaya and, therefore, the foreign movable properties were not includible in the dutiable estate. The Asstt. Controller rejected the accountable person's claim and included the value of foreign properties of the deceased in the dutiable estate.…

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