Estate Duty act, 1953
32. Exemption of interest of a Hindu widow devolving upon reversioners in certain cases.
- Where on the death of any person ... school of Hindu law, his interest in any property has devolved on his widow, then, if the widow dies within seven years of her husband
contrary the interest of a Bhumiswami shall on his death devolve in accordance with the order of succession given below:--
Class I -- Son, predeceased ... Class II of the order of succession specified in Sub-section (1), devolve upon the nearest surviving heir of her father as ascertained in accordance
eighteen months immediately before the commencement of the winding up, or have devolved on him through the death of a former holder."
12. There ... seeks winding up is a person on whom the shares have devolved "through the death of a farmer holder". The second is that
before the Ist day of November, 1956, as the case may be. devolved, according to hereditary right or by nomination by the office-holder ... consideration is as to what do we understand by the expression 'devolved according to hereditary right'. This expression has not been assigned
Hindu males dying intestate and leaving behind
properties, which would then devolve as per the provisions of Chapter
II, in the manner as stipulated ... case of males:-
The property of a male Hindu dying intestate shall devolve
according to the provisions of this Chapter-
(a) firstly, upon the heirs
death, leviable from the person or persons on whom the property has devolved. The tax, of nearly Rs. 85,000, assessed in this case ... next Zamorin, Kunhammaman Raja succeeded to the title, but the properly devolved on the 692 members of the Zamorin's family and on Sreemanavikraman
facts and in the circumstances of the case, the properties devolved on the assessee on his father's death are assessable in the status ... equally by his three sons. For wealth-tax purposes, the properties which devolved upon the assessee on the death of his father were assessed
properties pertaining to the sthanam would escheat to the State or devolve upon the members of the tarwad or whether a subsequent birth ... commencement of that Act. "the sthanam property held by him shall devolve upon the members of the family to which the sthanamdar belonged
before the 1st day of November, 1956, as the case may be, devolved, according to hereditary right or by nomination by the office-holder ... definition lays down that the succession to the office has to devolve in one of the two ways, that is, by "hereditary right
Whether the share in the properties left by Subramaniam which earlier devolved on the plaintiffs 1 and 2 as well as the first defendant under ... Reddiar and she died on 29.11.1953 and on her death, the property devolved on Rangammal daughter of Venkatammal. Rangammal died in the year
