1968 (10) TMI 40

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.... RM. Sivaswamy Chettiar died on November 30, 1963, leaving two sons, two daughters and his widow. The Assistant Controller of Estate Duty, Coimbatore, made a provisional order under section 57 of the Estate Duty Act, 1953, and called upon the petitioner, who is one of the sons of the deceased, to pay the tax. This petition is to quash the order. It is urged in support of the petition that the r....

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....ers not in common law but for obligations created by it, and a hierarchy of remedies is provided to deal with grievances. In the first instance the party aggrieved should be left to seek his remedies within the framework of the Act. It is not stated that, so far as this particular question raised before us is concerned, the remedy provided by the Act is not adequate. We may point out on that quest....

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....Dayabhagha family dying, no question of aggregation can arise at all, for, the member of such a family dying possessed by reason of his personal law a defined share in the assets of the family, unlike a deceased member belonging to a joint Hindu family governed by the Mitakshara law. It is precisely for that reason that in the case of a member belonging to a joint Hindu family governed by the Mita....

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....he Mitakshara law consisting of two brothers and one of them dies leaving two sons. Had it not been for section 34(1)(c), each of the sons would be entitled to insist that the rate applicable to the value of the benefit accrued to him would be that corresponding to such value. But, in view of section 34(1)(c), the value of the benefit accruing to each of the two sons would be aggregated and the ra....