https://www.taxtmi.com/caselaws?id=21578 The Estate Duty Act requires the return and assessment to be linked to a statutory "accountable person" under section 2(12A), read with section 53(1), which fastens liability on the person in whom the property vests or who otherwise receives it. A prior partition and absence of reunion were treated as binding factual findings, so the property on death was held to pass to the widow, not the brother. Mere management of partnership affairs as an agent did not make the brother accountable, because agency alone does not create estate duty liability. en-us Wed, 04 Sep 1991 00:00:00 +0530 Wed, 25 Nov 2009 15:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21578 The Estate Duty Act requires the return and assessment to be linked to a statutory "accountable person" under section 2(12A), read with section 53(1), which fastens liability on the person in whom the property vests or who otherwise receives it. A prior partition and absence of reunion were treated as binding factual findings, so the property on death was held to pass to the widow, not the brother. Mere management of partnership affairs as an agent did not make the brother accountable, because agency alone does not create estate duty liability. Case-Laws Income Tax Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21578