{"id":61036,"date":"2010-01-04T00:00:00","date_gmt":"2010-01-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-chief-commissioner-vs-late-smt-kusum-kumari-on-4-january-2010"},"modified":"2016-10-10T08:33:08","modified_gmt":"2016-10-10T03:03:08","slug":"the-chief-commissioner-vs-late-smt-kusum-kumari-on-4-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-chief-commissioner-vs-late-smt-kusum-kumari-on-4-january-2010","title":{"rendered":"The Chief Commissioner &amp; &#8230; vs Late Smt Kusum Kumari on 4 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">The Chief Commissioner &amp; &#8230; vs Late Smt Kusum Kumari on 4 January, 2010<\/div>\n<pre>Court No. - 37\n\nCase :- ESTATE DUTY REFERENCE No. - 102 of 1988\n\nPetitioner :- The Chief Commissioner &amp; Controller\nRespondent :- Late Smt Kusum Kumari\nPetitioner Counsel :- S.C.,B.J.Agarwal,S.Chopra\nRespondent Counsel :- Piyush Agarwal\n\nHon'ble Rajes Kumar,J.\n<\/pre>\n<p>Hon&#8217;ble Bala Krishna Narayana,J.\n<\/p>\n<p>(Dictated by Hon&#8217;ble Rajes Kumar J.)<br \/>\nHeard Sri Sambhu Chopra learned counsel for the appellant. No one appears<br \/>\non behalf of the respondents. The following question has been referred:<br \/>\n&#8220;1. Whether on the facts and in the circumstances of the case, learned<br \/>\nTribunal was justified in law in holding that the value of the properties of Rs.<br \/>\n3, 60, 201\/- in net to be aggregated for rate purpose under Section 34 of the<br \/>\nE.D. Act?\n<\/p>\n<p>2. Whether explanation 2 to section 31 of the E.D.Act provides for total<br \/>\nexclusion of properties from estate passing on the death and the value of<br \/>\nproperty is not to be aggregated for rate purpose?\n<\/p>\n<p>Brief facts of the case are as follows:\n<\/p>\n<p>This reference arises out of assessment made for estate duty on the death of<br \/>\nSmt. Kusum Kumari. Smt. Kusum Kumari died on 10.01.1980. Her husband<br \/>\nlate Shri R.C. Agarwal died on 16.10.1979 i.e. to say within a period of three<br \/>\nmonths from the date of death of the husband of the deceased. On the death of<br \/>\nher husband late Shri R. C. Agrawal, paid estate duty by computing the value<br \/>\nof the property at Rs. 3, 60, 201\/-.\n<\/p>\n<p>In the estate duty assessment of the deceased herein, namely, Smt. Kusum<br \/>\nKumari, a claim was made for quick succession relief as provided for under<br \/>\nsection 31 of the E. D. Act, according to which no estate duty would become<br \/>\npayable on the property inherited by her from her husband subject to the<br \/>\nsatisfaction of certain conditions laid down in Section 31. The Assistant<br \/>\nController of Estate Duty was, however, of the opinion that total exemption in<br \/>\nrespect of those properties was not available under Section 31 of the E. D. Act<br \/>\nand that only rebate would be admissible in respect of those properties. He<br \/>\naggregated those properties inherited by the deceased from her husband with<br \/>\nthe other assets of the deceased for rate purposes. Aggrieved by the inclusion<br \/>\n of the properties of her husband for rate purposes, the accountable person<br \/>\npreferred an appeal. The appellate authority has held that the Explanation 2 to<br \/>\nSection 31 of the Estate Duty Act provides that if the second death took place<br \/>\nwithin three months from the date of the first death, it shall be deemed to be<br \/>\nonly one death and no estate duty would become payable on the same<br \/>\nproperty by reason of the second death. He therefore directed the exclusion of<br \/>\nthe entire sum of Rs. 3, 60, 201\/-\n<\/p>\n<p>Aggrieved by this order of the Appellate Controller, the Revenue filed a<br \/>\nfurther appeal before the Tribunal contending that the Appellate Controller<br \/>\ndid not properly appreciate the import of Section 31 of the Estate Duty Act,<br \/>\nwhich provided for relief for quick succession. The Tribunal on a<br \/>\nconsideration of the provisions of the Explanation 2 to Section 31 held that<br \/>\nthe Appellate Controller was right and that if a second death took place within<br \/>\na period of three months after the death of any person in respect of whose<br \/>\nproperty, estate duty was paid it shall be deemed that there should be only one<br \/>\ndeath and no estate duty shall again be payable on the same property by<br \/>\nreason of the subsequent death occurring within the said period of 3 months.<br \/>\nThe Tribunal also found that estate duty was paid on the property in the hands<br \/>\nof the husband of the present deceased. According to the Tribunal in view of<br \/>\nthe clear and unambiguous provisions in Explanation 2 to Section 31, the<br \/>\nproperties in question were not to be aggregated again even for rate purposes.<br \/>\nIn the statement of the case it has been observed that the application of<br \/>\naggregating the properties under sub section (2) to section 34 was neither<br \/>\nraised before the Tribunal nor it was decided and therefore, such question<br \/>\ndoes not arise from the order of the Tribunal. However even after observing<br \/>\nthe aforesaid the tribunal has referred question no. 1.<br \/>\nIt appears that the reference of the question no. 1 has been made<br \/>\ninadvertently. This question does not arise from the order of the Tribunal in as<br \/>\nmuch as the question of applicability of sub section 2 to Section 34 of the<br \/>\nEstate Duty Act has neither been raised nor been considered.<br \/>\nSo far as the question no. 2 is concerned the Tribunal has recorded the<br \/>\nfollowing findings:\n<\/p>\n<p>&#8220;After hearing the learned Departmental Representative and going through the<br \/>\nprovisions of the Act, we find that the view taken by the Appellate Controller<br \/>\nis absolutely correct. Section 31 of the Estate Duty Act provided for<br \/>\nallowance for quick succession to property.&#8221;\n<\/p>\n<p> We do not find any error in the order of the tribunal. Admittedly Smt. Kusum<br \/>\nKumari died on 10.01.1980 within three months from the date of death of her<br \/>\nhusband R.C. Agarwal who died on 16.10.1979, therefore, explanation 2 to<br \/>\nSection 31 is applicable, which reads as follows:\n<\/p>\n<p>&#8221; Explanation 2. &#8211; In computing any period for the purpose of this Section,<br \/>\ndeaths occuring within a period of three months after the death of any person<br \/>\nin respect of whose property estate duty has become payable, shall be treated<br \/>\nas one death, and no estate duty shall again be payable on the same property,<br \/>\nby reason of the subsequent deaths occurring within the said period of three<br \/>\nmonths.&#8221;\n<\/p>\n<p>As per the explanation 2 of Section 31, in case of death within a period of<br \/>\nthree months after the death of any person in respect of whose property estate<br \/>\nduty has become payable, shall be treated as one death, and no estate duty<br \/>\nshall again be payable on the same property, by reason of the subsequent<br \/>\ndeaths occurring within the said period of three months. Tribunal has recorded<br \/>\na categorical finding that the estate duty has been paid on the impugned<br \/>\nproperty in case of her husband Sri R. C. Agarwal, therefore, we are of the<br \/>\nview that the explanation 2 to section 31, no estate duty is payable on same<br \/>\nproperty again.\n<\/p>\n<p>In view of the above, question no. 1 since not arises from the order of the<br \/>\ntribunal, remain unanswered and question no. 2 is answered in affirmative in<br \/>\nfavour of the assessee and against the department.\n<\/p>\n<p>Order Date :- 4.1.2010<br \/>\nYK\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court The Chief Commissioner &amp; &#8230; vs Late Smt Kusum Kumari on 4 January, 2010 Court No. &#8211; 37 Case :- ESTATE DUTY REFERENCE No. &#8211; 102 of 1988 Petitioner :- The Chief Commissioner &amp; Controller Respondent :- Late Smt Kusum Kumari Petitioner Counsel :- S.C.,B.J.Agarwal,S.Chopra Respondent Counsel :- Piyush Agarwal Hon&#8217;ble Rajes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-61036","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Chief Commissioner &amp; 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