https://www.taxtmi.com/caselaws?id=40022 Property comprised in a Math estate, when shown by the grant and prior civil judgment to belong to the Math and not to the Mahant personally, is trust property and is not liable to estate duty on the Mahant's death. The Mahant's role as holder in charge did not amount to a disposable proprietary interest, and no beneficial interest passed on death within the meaning of the Estate Duty Act. Sections 6 and 7 did not apply because the deceased had no property competent to be disposed of and no taxable interest ceased in favour of another. The assessment and connected penalty were therefore unsustainable. en-us Wed, 17 Mar 1982 00:00:00 +0530 Fri, 01 Aug 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40022 Property comprised in a Math estate, when shown by the grant and prior civil judgment to belong to the Math and not to the Mahant personally, is trust property and is not liable to estate duty on the Mahant's death. The Mahant's role as holder in charge did not amount to a disposable proprietary interest, and no beneficial interest passed on death within the meaning of the Estate Duty Act. Sections 6 and 7 did not apply because the deceased had no property competent to be disposed of and no taxable interest ceased in favour of another. The assessment and connected penalty were therefore unsustainable. Case-Laws Indian Laws Wed, 17 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40022