Hearings
10 Jul 1957 [1957] 3 WLR 293, PC
10 Jul 1957 [1957] AC 513, PC
Attorney-General for Ceylon v Chettiar (No 1)
Subject Matter
REVENUE — 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.
REVENUE — 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.