Supreme Court of India
Collector Of Estate Duty, Madras vs Ratna Kumari Kumbhat (Mrs) on 31 October, 1990
Equivalent citations: [1991]187ITR333(SC), 1993SUPP(1)SCC420, AIRONLINE 1990 SC 1, (1991) 72 COM CAS 336, (1991) 1 REC CRI R 677, (1991) CAL CRI LR 89, 1992 SCC (SUPP) 496, (1991) 53 ELT 481, (1991) 1 JT 549, 1991 CRI LR(SC MAH GUJ) 128, 1992 SCC (CRI) 301, 1992 SCC (SUPP) 1 496, 1991 CALCRILR 89, (1991) 1 JT 549 (SC), (1991) SC CR R 402, (1988) 3 JT 633 (SC), 1989 SCC (SUPP) 1 8
Bench: S. Ranganathan, K. Ramaswamy
ORDER
1. This is an appeal by special leave from the judgment of the Madras High Court in an estate duty matter. The question involves the interpretation of the provisions of the Estate Duty Act, 1953. We are however, of the opinion that the issue raised is purely of academic interest and not of any practical importance in view of the following circumstances :
The Estate Duty Act itself has been repealed with effect from 1985. The amount of tax or duty involved in this appeal is very negligible. The matter also relates to the estate of a person who passed away in 1962. Having regard to the fact that the provisions are not likely to come up for consideration hereafter, we do not think that this appeal under Article 136 of the Constitution need be proceeded with. We, therefore, dismiss this appeal. We, however, express no opinion on the question which has been raised before and decided by the High Court. The appeal is dismissed accordingly. There is no order as to costs.