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Issues: Whether, in the circumstances of the administration of the Salar Jung estate, the deceased heirs had an interest in the estate capable of passing to their own heirs so as to attract estate duty under sections 5 and 6 of the Estate Duty Act, 1953.
Analysis: The estate administration regulation vested the legal estate in the committee for management and preservation, but the arrangement did not extinguish the beneficial rights of the persons ultimately found entitled to succeed. The committee was under governmental control and was bound to account, which showed that the property was being preserved for the benefit of the eventual heirs and not confiscated. The court held that the heirs were only prevented from possession and enjoyment during the period of administration and that this was a case of statutory suspension of enjoyment, not destruction of title. On the constitutional position, the court observed that after the advent of the Constitution the heirs, once established, could claim the property and the regulation could not be read as defeating their rights. The deceased persons therefore retained an interest in the estate within the meaning of the Act, and on their death that interest passed to their heirs.
Conclusion: The deceased persons had an interest in the estate that passed on their death, and the estate was validly assessable to estate duty. The objection to levy failed.
Final Conclusion: The appeals did not succeed and the revenue's power to assess estate duty on the relevant estates was upheld.
Ratio Decidendi: Where property is placed under administrative management for preservation and eventual distribution, the temporary vesting of legal control in a committee does not extinguish the beneficial interest of the persons ultimately entitled, and such interest can constitute property passing on death for estate duty purposes.
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