1985 (4) TMI 17

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....rka Mahto died on April 12, 1965, leaving behind the aforesaid Barti Devi as his heir and legal representative. The certificate case in question was filed on November 1, 1969, notice thereof was served on Barti Devi, who appeared and filed her objection. Barti Devi died during the pendency of the certificate case. Before her death, she is alleged to have executed a deed of gift in favour of the petitioner in respect of properties which originally belonged to the aforesaid Dwarka Mahto. The petitioner was substituted in place of Barti Devi, after her death, in the certificate case. In due course, several items of properties, which originally belonged to Dwarka Mahto, were put on sale for realisation of the dues aforesaid along with int....

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....nt on behalf of a certificate debtor. In the present case, there is no dispute that an amount of Rs. 13,09,327 was payable as estate duty which had to be realised out of the properties left behind by Dwarka Mahto in view of section 53 of the Estate Duty Act, 1953 (hereinafter to be referred to as the Act "). Relevant portions of section 53 of the Act are as follows: 53. (1) Where any property passes on the death of the deceased (a) every legal representative to whom such property so passes for any beneficial interest in possession or in whom any interest in the property so passing is at any time vested.... (c) every person in whom any interest in the property so passing is vested in possession by alienation or other derivative titl....