Domicile and estate duty: foreign movable assets were excluded because the deceased was not domiciled in India at death.

Foreign-situated movable property is excluded from the principal value of the estate unless the deceased was domiciled in India at death under section 21(1) of the Estate Duty Act, 1953. Domicile is determined under the Indian Succession Act, 1925 and is distinct from citizenship and residence. A domicile of origin may be displaced by a domicile of choice through fixed habitation abroad with the requisite intention, and resumption requires proof consistent with succession law. On the facts, long settlement in Kenya, British citizenship, and overseas ties showed no intention to re-establish an Indian domicile, and Indian assets alone did not prove it. The foreign movable property was therefore not includible.

---

---

Issues: Whether the deceased was domiciled in India at the time of death so as to attract inclusion of movable property situated outside India in the principal value of the estate.

Analysis: Under section 21(1) of the Estate Duty Act, 1953, foreign-situated movable property is excluded unless the deceased was domiciled in India at death. Domicile is to be determined with reference to the Indian Succession Act, 1925, and is distinct from citizenship and residence. A person may have a domicile of origin, but it can be displaced by acquiring a domicile of choice through fixed habitation in another country with the requisite intention, and the former domicile is resumed only in the manner contemplated by the succession law. On the facts, the deceased had long settled in Kenya, acquired British citizenship, maintained strong ties abroad, and his conduct did not show an intention to re-establish an Indian domicile. Mere ownership of property and investments in India did not establish resumption of domicile of origin.

Conclusion: The deceased was not domiciled in India at the time of death, and the movable property situated outside India was not includible in the estate.

Ratio Decidendi: Foreign-situated movable property is not includible in the principal value of the estate unless the deceased was domiciled in India at death, and domicile depends on domicile of origin or choice proved by fixed habitation and intention, not merely citizenship, residence, or ownership of assets in India.

---