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1966 Supreme(SC) 292

V.RAMASWAMI, J.C.SHAH, V.BHARGAVA
A. Narayanan – Appellant
Versus
Commissioner Of Income Tax, Madras – Respondent


Advocates:
R.Ganapathy Iyer, R.N.SACH, R.THIAGARAJAN, S.K.AIYAR, S.T.DESAI, SARJU PRASAD

Judgment

SHAH, J. : Chockalingam Chettiar and his son Annamalai were members of a Hindu joint family. On March 28, l939 the joint family status was severed. On February 2, 1943, Chockalingam executed a will devising the property which fell to his share, in favour of his two grandsons-Narayanan and Viswanathan and of other grandsons that may be born of his son Annamalai. The relevant provisions of the will were these:

"After my life time, the minor sons of my divided son the aforesaid Annamalai Chettiar, viz., Narayanan and Viswanathan and the male children that may be born "hereafter to the aforesaid Annamalai Chettiar shall take and enjoy in equal shares and with absolute rights all assets and liabilities in respect of immovable and movable properties * * I hereby appoint my divided son S. N. A. S. Annamalai Chettiar, * * * and his wife Meenakshi Achi, * * as executirs. Therefore they shall after my litetime manage and augment all my immovable and movable properties and firms, which are mentioned above, in their capacity as guardians and executors of the aforesaid minors, and when the aforesaid minors attain majority deliver the same to them".

After the death of Chockalingam on Febru












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