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TMI Blog1978 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of two of the items of property belonging to the deceased, Shampur Papanna, who died on October 3, 1963. The said two items are, (i) a house bearing No. 8, New High School Road, Visveswarapuram, Bangalore City, and (ii) a house bearing No. 9 situated in the same road. The deceased had made a gift of item No. (i) in favour of his two grand-sons and item No. (ii) in favour of his son unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to their son, Ramesh Chandra Murthy, i.e., item No. (ii) mentioned above. The other premises was not being used by the donor and his wife and they were not in possession of the same for more than two years prior to the death of the donor. When the question of the inclusion of these properties in the chargeable estate under the E.D. Act, 1953 (hereinafter referred to as "the Act"), came up for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion of the house property Nos. 8 and 9, New High School Road, Visweswarapuram, Bangalore, in the estate of the deceased ? " So far as item No. (ii) referred to above, i.e., premises No. 9 is concerned, it has to be observed that its value was rightly included for purposes of levy of estate duty since the donee did not retain possession and enjoyment to the entire exclusion of the donor. In f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The Tribunal ought to have held that the premises bearing No. 8 did not pass on the death of the donor. The Tribunal should have, therefore, excluded the value of that property from the estate liable for duty. The question referred to us is answered in the affirmative in regard to premises bearing No. 9 and in the negative in regard to premises bearing No. 8. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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