J.C. SHAH, J.

(1) ARUNACHALLAM Chettiar, who will hereinafter be called "A. Senior", had three wives-Valami Achi, Lakshmi Achi and Nachiar Achi. By Valami Achi he had a son who was also called Arunachallam we will call him "A. Junior". A. Junior married Umayal Achi. A. Senior, A. Junior and the wives of the two members formed a joint Hindu family, possessing a large estate in Ceylon. A. Junior died on 9/07/1934. A. Senior died on 23/02/1938, leaving heirs running his two wives Lakshmi Achi and Nachiar Achi and his sons widow Umayal Achi. The Revenue authorities in Ceylon levied Rs. 2,21,743.00 as estate duty in respect of the estate of A. Junior and Rs. 6,33,601.76 in respect of the estate of A. Senior. The levy was challenged by the three widows and the dispute was carried to the Judicial Committee of the Privy council. The Board set aside the entire levy. In 1957 the government of Ceylon deposited in court the duty which was levied together with Rs. 7,97,072.00 as interest due from the date on which the estate duty was collected.

(2) AFTER the death of A. Senior, there were disputes between the three widows Lakshmi Achi, Nachiar Achi and Umayal Achi, and each widow