Supreme Court of India

The Controller of Estate Duty, Lucknow v. Aloke Mitra

Neutral citation
Reported as [1981] 1 S.C.R. 943
Bench A. P. Sen and E. S. Venkataramiah JJ.
Decided 10 October 1980

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.

1 Supreme Court bench has cited this judgment.

From the headnote

The Estate Duty Act, 1953-S. 5 sub-s. (!) and s. 6-lnter relation of­ Whether property held by a benamidar passes upon the death of the real owner and should be brought to charge under sub-s. (1) of s. 6 of the Act or is deemed to pass under s. 6. Words & Phrases--Benami-Benamidar-Meaning of. One M carried on the business of printer and publisher. In 1953 his brother-in-law alongwith some other persons floated· two companies a publish­ ing firm and a printing press. Under an agreement dated May 29, 1953 M agreed to transfer his business to the newly floated companies, and on January 24, 1954

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