1970 (11) TMI 3

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.... March 9, 1966, due a sum of Rs. 37,287.95 as estate duty in India in respect of late T. A. Deivanayaga Thevar, Tirunelveli. It appears that the estate duty represented duty on Ceylon movables. The petition is now taken for a mandamus on the ground that, in view of section 73(3) of the Estate Duty Act, the, petitioner cannot be compelled to pay the duty out of his Indian assets. He is one of the l....

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....dence with the Controller of Ceylon for the purpose. But so far as the petitioner is concerned, he had made no effort in that direction. The last letter from the Controller of Exchange, Ceylon, was dated April 16, 1966, by which the Controller informed the petitioner that in terms of current exchange control procedure, Indian assets and income should be first utilised to settle the liability. But ....