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