https://www.taxtmi.com/caselaws?id=61957 After integration, an ex-ruler who retained only dignitary privileges and no sovereign powers was treated as neither a corporation sole nor a holder of a public office for estate duty purposes. On that basis, the Palliyara Muthalpidi estate was held chargeable to estate duty under the Estate Duty Act, and the section 7(4) exclusion was inapplicable because the deceased continued to enjoy beneficial control and the property was capable of passing on death. The estate was also treated as sthanam-like property, so the statutory fiction did not confine the charge to a per capita share; the whole estate was regarded as passing on death and liable to duty. en-us Sat, 27 Feb 1982 00:00:00 +0530 Mon, 17 Jan 2011 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61957 After integration, an ex-ruler who retained only dignitary privileges and no sovereign powers was treated as neither a corporation sole nor a holder of a public office for estate duty purposes. On that basis, the Palliyara Muthalpidi estate was held chargeable to estate duty under the Estate Duty Act, and the section 7(4) exclusion was inapplicable because the deceased continued to enjoy beneficial control and the property was capable of passing on death. The estate was also treated as sthanam-like property, so the statutory fiction did not confine the charge to a per capita share; the whole estate was regarded as passing on death and liable to duty. Case-Laws Income Tax Sat, 27 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61957