Attorney-General of Ceylon v AR Arunachalam Chettiar (No 2)

Subject Matter

REVENUE — 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.

[1957] AC 540; [1957] 3 WLR 304, PC