Judgment

RAMASWAMI, J. : This appeal is brought by special leave on behalf of Ramanathan Chettiar (hereinafter called the assessee ) from the judgment of the High Court of Madras, dated September 24, 1962 in T. C. No. 144 of l960.

2. Arunachalam Chettiar (senior) was a resident of Devakottai, Ramanathapuram District who owned extensive properties including properties in Ceylon. He married three wives, viz., Valami Achi, Lakshimi Achi and Nachiar Achi. Valami Achi died in 1913 leaving behind her a son Arunachalam Chettiar (junior) and three daughters. Lakshimi Achi and Nachiar Achi did not have natural born sons. Arunachalam Chettiar (junior) died on July 9, 1934. Arunachalam Chettiar (senior) died on February 23, 1938. He was survived by his two widows Lakshimi Achi and Nachiar Achi and by the widow of his predeceased Son, Arunachalam Chettiar (junior), viz., Umayal Achi. After the death of Arunachalam Chettiar (senior) disputes arose between his two widows and the widow of Arunachalam Chettiar (junior) Umayal Achi, in respect of the estate of Arunachalam Chettiar (senior). Umayal Achi filed 0. S. No. 93 of 1938 in the Subordinate Judge s Court of Devakottai for administration and p