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Citedby 168 docs - [View All]
Labh Chand And Anr. vs Controller Of Estate Duty, New ... on 2 December, 1969
Alladi Kuppuswamy vs Controller Of Estate Duty on 5 December, 1969
D.J. Gazdar vs Controller Of Estate Duty on 12 January, 1982
Kr. Harish Chandra vs Controller Of Estate Duty on 17 July, 1979
Controller Of Estate Duty Madras vs Alladi Kuppuswamy on 3 May, 1977

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estate duty act 1953
[Complete Act]
Central Government Act
Section 7 in The Estate Duty Act, 1953
7. Interests ceasing on death.
(1) Subject to the provisions of this section, property in which the deceased or any other person had an interest ceasing on the death of the deceased shall be deemed to pass on the deceased' s death to the extent to which a benefit accrues or arises by the cesser of such interest, including, in particular, a coparcenary interest in the joint family property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliyasantana law.
(2) If a member of a Hindu coparcenary governed by the Mitakshara school of law dies, then the provisions of sub- section (1) shall apply with respect to the interest of the deceased in the coparcenary property only--
(a) if the deceased had completed his eighteenth year at the time of his death, or
(b) where he had not completed his eighteenth year at the time of his death, if his father or other male ascendant in the male line was not a coparcener of the same family at the time of his death. Explanation.-- Where the deceased was also a member of a sub- coparcenary (within the coparcenary) possessing separate property of its own, the provisions of this sub- section shall have effect separately in respect of the coparcenary and the sub- coparcenary.
(3) If a member of any tarwad or tavazhi governed by the Marumakkattayam rule of inheritance or a member of a kutumba or kavaru governed by the Aliyasantana rule of inheritance dies, then the provisions of sub- section (1) shall not apply with respect to the interest of the deceased in the property of the tarwad, tavazhi, kutumba or kavaru, as the case may be, unless the deceased had completed his eighteenth year.
1. Ins. by Act 53 of 1984, s. 3. 2 Ins. by Act 52 of 1985, s. 2 (w. e. f. 16- 3- 1985 ).
(4) The provisions of sub- section (1) shall not apply to the property in which the deceased or any other person had an interest only as holder of an office or recipient of the benefits of a charity, or as a corporation sole. Explanation.-- For the removal of doubts, it is hereby declared that the holder of a Sthanam is neither the holder of an office nor a corporation sole within the meaning of this sub- section.