V.RAMASWAMI, S.RANGANATHAN, N.D.OJHA
Navnit Lal Sakarlal – Appellant
Versus
Commissioner Of Income Tax – Respondent
JUDGMENT
RANGANATHAN, J.:- Balabhai Damodardas, aged 98 years, executed at will on October 6, 1956, so that, after his death. his property might be "administered as per his desire". The material provisions of the will were as follows:
"2. I have the following properties of my ownership:-
(a) My individual i.e. personal movable and immovable property which is being assessed in Income-tax as individual.
(b) Whatever right, title and interest have in movable and immovable properties of our joint family.
3. The above movable and immovable properties I may enjoy, sell or exchange in future, but if by Gods Will at the time when I am not alive whatever is left of my individual personal property of my ownership including additions or deletions therefrom after paying my debts, income-tax, super-tax, estate duty, municipal tax etc. and any other outstandings as also medical expenses and expenses for obsequial ceremonies and charity and also my right, title and interest in our joint family movable and immovable properties, in that way all my property when I am not alive shall be taken possession of by my two grandsons Navnitlal Sakarlal and Nandkishore alias Shamubhai Sakarlal and they shall use a
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