1977 (9) TMI 19 - HC - Income Tax

Summary

The High Court of Kerala held that estate duty is a personal liability of every accountable person, not limited to assets inherited from the deceased. The court rejected the argument that estate duty can only be recovered from assets obtained through inheritance. The judgment of the learned single judge was affirmed, and the writ appeal was dismissed. (Case citation: 1977 (9) TMI 19 - KERALA High Court)