JUDGMENT

THOMMEN, J. - This appeal by certificate arises from the judgment of the Andhra Pradesh High Court dated March 23, 1977 in Estate Duty Case No. 6 of 1975. Answering the questions referred to it against the appellant and in favour of the revenue, the High Court held that, in computing the net principal value of the estate for the purpose of the Estate Duty Act, 1953 ("the Act"), the appellant was not entitled to deduct either the estate duty payable on the estate or the amount attributable to the maintenance of the wife of the deceased.

2. The appellants counsel, Mr. T. A. Ramachandran, submits that the duty payable on the estate of the deceased is an encumbrance on the estate, being a first charge on the property passing on the death, and is, therefore, deductible in terms of Section 44 of the Act. According to counsel, all properties passing on the death of the deceased are encumbered to the extent of the duty payable by reason of the charge created by Section 74 of the Act and that duty has to be deducted from the total value of the estate which is subjected to the levy of duty in terms of Section 5. Counsel further submits that the amount attributable to the maintenance