9911796707
TMI Blog1968 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... the following properties were correctly included in the estate of the deceased as property passing or deemed to pass on his death under the provisions of the Estate Duty Act: 1. House property at Feelkhana. 2. House property at Kachiguda. 3. Lorry property at Kachiguda?" The facts as ascertained from the statement of the case are as follows. The deceased, one Lingampeta Raja Gowd, died on 8th January, 1954, leaving two daughters, Manikamma and Tajbai, both married, the latter to one Somalingam. Tajbai and Somalingam had a minor son, Jaishankar Gowd, who is the person accountable for the estate of the deceased, under the Estate Duty Act (hereinafter called "the Act"). The Assistant Controller assessed the estate of the deceased on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondering over the result of fall or decline, that may come upon the possession of the house, and also after fully consulting my husband, Somalingam Sahib, and gathering his opinion on the matter, along with the consultations that I made with my father and other relatives. And I have managed after due consideration and thought to get the contents of this document fully and completely executed in the presence of my husband, Somalingam Sahib. Therefore, I have executed these few words by way of sale deed, which shall be binding upon me, and my L. Rs. " This document was not even attested by the deceased. The amount was received in cash before the Registrar. Thereafter, the house was re-purchased by Tajbai. There is nothing to show that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a party who alleges that a transaction is a benami transaction, must prove it. Secondly, for the purpose of application of section 10, it must be shown that bona fide possession and enjoyment was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise. Section 10 is as follows: " Property taken under any gift, whenever made, shall be deemed to pass on the donor's death to the extent that bona fide possession and enjoyment of it was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise: Provided that the property shall not be deemed to pass by rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tajbai. This fact indubitably shows that the money was not advanced to the father by the daughter but by the son-in-law who was acting as power-of-attorney of both his wife and his father-in-law. In fact, the mortgage was effected by the son-in-law on behalf of his wife ; and therefore an inference that the property is benami in the name of the daughter cannot be drawn from the mere fact that the amount is shown to be credited to the capital account of the son-in-law. Sri Ananta Babu for the department strenuously contends that, since the Assistant Controller as well as the Central Board have not taken into consideration the fact that Tajbai had sold the house in 1952 and re-purchased it, an additional statement of the case should be call ..... X X X X Extracts X X X X X X X X Extracts X X X X
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