Supreme Court of India
M. Ct. Muthiah & Another Etc. v. The Controller of Estate Duty, Madras Etc. (and Vice Versa)
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From the headnote
Estate Duty Act 1953-Sections 2( 15), 5, 6, 15, 34(3)-Estate duty-Property liable to estate duty-Personal accident Insurance policy-Money received by heirs of deceased under the policy Whether forms part of estate of deceased, passes on death-Accident policy and life policy-DistinCtion between. Jurisprudence-Custom-Prevalence of-Matter of evidence 'Dwyanamanus.hyana' form of adoption-Prevalence of in Madras State. The deceased was the Karla of a Hindn undivided family. He had two sons. He gave his first son in adoption to his divided paternal uncle. c He was joint with his second son
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