9911796707
TMI Blog1970 (11) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... 87.95 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 legal representatives of the late asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 this leaves the impression that once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ceylon. In the circumstances, therefore, merely because there was a restriction in the Ceylon Exchange Control Act, the petitioner could not entirely rely on it, take no action to get the permission of that bank and come to this court asking for a rule to prevent the revenue from realising the estate duty. The petitioner must show bona fides on his part that, in spite of his effort taken to get t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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