Supreme Court of India
Kalyani Sundaram v. Assistant Controller of Estate Duty Madras & Another
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
Estate Duty Act/Estate Duty Rules, 1958-Sections 17, 19(1), JO( l)(e), J6, J7 & 61/Rule 15-Assessment of Accountable persons Made-Entire estate dilty paid up-Whether rectification of assessment permissible. · Shri Anantharamakrishnan, a reputed industrialist died in Madras on April 18, 1964 intestate leaving behind his widow, Valli, two sons, Sivasailam and Krishnamoorthy and two daughters, Kalyani and Seethe. Some time thereafter, his son Sivasailam, being an accountable c person rendered the Estate Duty account. All other heirs i.e. his mother, brother and sisters, who were also
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
An email address, no password.