https://www.taxtmi.com/caselaws?id=192346 Administrative management of the Salar Jung estate vested legal control in a committee for preservation, but it did not extinguish the beneficial interest of the persons ultimately entitled. The heirs were only kept out of possession and enjoyment during administration; this was a statutory suspension of enjoyment, not destruction of title. Because the deceased persons retained an interest capable of passing on death, that interest fell within the Estate Duty Act and was properly chargeable to estate duty. The objection to levy failed, and the revenue's assessment was upheld. en-us Fri, 13 Sep 1963 00:00:00 +0530 Thu, 25 May 2017 17:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192346 Administrative management of the Salar Jung estate vested legal control in a committee for preservation, but it did not extinguish the beneficial interest of the persons ultimately entitled. The heirs were only kept out of possession and enjoyment during administration; this was a statutory suspension of enjoyment, not destruction of title. Because the deceased persons retained an interest capable of passing on death, that interest fell within the Estate Duty Act and was properly chargeable to estate duty. The objection to levy failed, and the revenue's assessment was upheld. Case-Laws Income Tax Fri, 13 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192346