Supreme Court of India

M. K. Balakrishnan Menon v. Asstt. Controller of Estate Duty-cum-1.t.o. Ernakulam

Neutral citation
Reported as [1972] 1 S.C.R. 961
Bench K. S. Hegde and A. N. Grover JJ.
Decided 5 October 1971

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Marunzkkattayam Law-Whether the entire estate passed in the death of the sthanaihdhar to his successors and if the entire property is liable to Estate duty under Estate Duty Act, 1953-Interprel!ation of s. 7(3) of the Succession Act. 1956. One T who was the third Stanamdhar of a family, died in 1960. The sthanam owned several properties in his personal capacity. After his death a suit for th; partition of the Sthanam was fi.I{!d by various members of the Ta.rwad. The appellant was appointed a receiver of fhe properties covered by the third Sthanam of which the sthanamdar was the deceased T.

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.