Judgment-

SABYASACHI MUKHARJI

( 1 ) LN this appeal by certificate granted by the High Court under Article 133 (1) of the Constitution against the judgment and order of the High Court of Gujarat dated 19/ 20/12/1973 in Estate Duty Reference No 2 of 1972 (reported in 1975 Tax LR 342), the question involved is regarding exemption from estate duty under section 29 of the Estate Duty Act 1953 (hereinafter called the act), which contemplates exemption from duty in case where estate duty has been paid on settled property on the death of one of the parties to a marriage.

( 2 ) THE appellant is the accountable person and he is related to the deceased Shri Kamlashankar Gopalshankar Bhachech as on of his grandsons. Deceased Kamlashanka Gopalshankar died on 25/10/1964 The deceased had a wife named Mahendraba Kamlashankar Bhachech. The deceased an his wife each possessed certain properties which were of their own individual ownership. They were also jointly possessed of certain properties including a bungalow known as dilhar Dwar - situated in the Ellisbridge area of Ahmedabad. The dispute in the reference out of which this appeal arose was with regard to estate duty leviable on 1/2 share of the