G.N.RAY, S.MOHAN
Ashok Singh – Appellant
Versus
Assistant Controller Of Estate Duty, Calcutta – Respondent
JUDGMENT
MOHAN, J.:- This appeal by special leave is directed against the judgment and order of the Calcutta High Court dated 23rd May, 1980 in Appeal No. 348 of 1973.
2. The facts are that on 6th Feb. 1967 one Ganga Singh, governed by Mitakshara .School of Hindu Law, died intestate. He left two sons, the appellant and one Binod Singh. The wife of Ganga Singh had predeceased him. As the appellant and Binod Singh were minor at the time of death of Ganga Singh the maternal uncle of the appellant moved an application in the City Civil Court at Calcutta in March 1967 for the appointment of guardian of the appellant and his brother. Accordingly, he was appointed as the guardian. When the paternal uncle of the appellant and his brother appealed against the order, the appointment was confirmed. However the guardian was directed to continue till the appellant attained majority.
3. On 7th December, 1970 the appellant attained majority. As karta he applied to the City Civil Court at Calcutta for the grant of a succession certificate in respect of the estate of Ganga Singh. It appears that the guardian never filed the account of the property on the return as required u/ S. 53 or 56 of the Estate
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