The Weekly Law Reports
[1957] 3 WLR 293
[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 1934 of son, one of two surviving coparceners
— Ceylon assets of family business
— Coparcener has no “share” in family property
— His interest not “property passing” on his death
— Not property of which he was “competent to dispose”
— Not an interest “ceasing on his death”
— Not liable to estate duty
—
Estate Duty Ordinance, No. 8 of 1919, ss. 7, 8 (1) (a) (b).
Revenue
— Estate duty.