Supreme Court of India

Dilharshankar C. Bhachecha v. The Controller of Estate Duty, Ahmedabad

Neutral citation
Reported as [1986] 1 S.C.R. 94
Bench V.D. Tulzapurkar and Sabyasachi Mukharji JJ.
Decided 8 January 1986

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

Estate Duty Act, 1953 sections 2(15), 2(16), 2(19), 6 and 29 - Interpretation of the words "paid" and "since" in section 29 - Joint will and mutual will - Conditions necessary to render mutual will irrevocable - The theory of contempora­ neous exposition and construction of the will in question. The appellant Dilharshankar c. Bhachech being one of the grand-sons of the deceased Kamlashankar Gopalshankar and a legatee under a joint will of his grand parents is the accountable person under the Estate Duty Act, 1953. The deceased and his wife Mahendraba each possessed certain ~ properties which

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