The Weekly Law Reports
[1957] 3 WLR 304
[PRIVY COUNCIL.]
ATTORNEY-GENERAL OF CEYLON APPELLANT; AND AR. ARUNACHALAM CHETTIAR AND OTHERS RESPONDENTS.
ON APPEAL FROM THE SUPREME COURT OF CEYLON.
1957 July 10.
VISCOUNT SIMONDS, LORD REID, LORD COHEN, LORD SOMERVELL OF HARROW, and MR. L. M. D. DE SILVA.
Ceylon
— Revenue
— Estate duty
— Hindu undivided family
— Mitakshara
— Death in 1938 of sole surviving coparcener
— Powers of adoption in widows exercised subsequently
— Continuity of family preserved
— Coparcener a member of Hindu undivided family at his death
— Property in his hands “joint property of” the family
— Statutory exemption from estate duty
—
Estate Duty Ordinance, No. 1 of 1938, s. 73.