1969 (12) TMI 23

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....f section 64 of the Estate Duty Act, 1953, for our opinion is : " Whether on the facts and in the circumstances of the case, the amount of Rs. 50,111 was correctly included in the estate of the deceased as property deemed to pass on his death under section 9 of the Act ? " The matter relates to the assessment of the estate of one Murigappa Chigateri who died on 12th January, 1957. The accoun....

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....of the cheques ; one cheque was encashed on 16th August, 1956, and the other was encashed on 10th September, 1956. As stated earlier, Murigappa Chigateri died on 12th January, 1957, within six months of the encashment of the cheques, but beyond six months after the issue of the cheques. The Assistant Controller of Estate Duty held that the sum of Rs. 50,111 is liable to estate duty on the view tha....

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.... of a donation, if the Government or any other body undertakes any work, it cannot be said that the person who has made the promise of a donation can revoke his promise. Where the donee alters his position in view of the promise made by the donor, the donee has a legal right to enforce the payment of the sum promised. Vide Indian Contract and Specific Relief Acts, 8th edition, by Pollock and Mulla....

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...., wherein it has been stated that where that payment is cheque and is unconditional and it is honoured, the payment is on the date on which the cheque was delivered. In the instant case, the delivery of the cheques was unconditional. Therefore, the encashment of the cheques relates back to the date of the issue of the cheque. In that view, the decision in Owen v. Inland Revenue Commissioners is di....